IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR WEDNESDAY, THE 26TH MARCH 2008 / 6TH CHAITHRA 1930 C.E.Appeal.No. 14 of 2005() --------------------------- (ORDER NO. 1799/04 DATED 9.11.2004 OF THE CUSTOMS,EXCISE, AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH, BANGALORE) APPELLANT/RESPONDENT: -------------------------------------- THE COMMISSIONER OF CENTRAL EXCISE, THIRUVANANTHAPURAM. BY ADV. SRI.S.KRISHNAMOORTHY, CGC RESPONDENTS: APPELLANT: ----------------------- M/S. TRAVANCORE TITANIUM PRODUCTS LTD., THIRUVANANTHAPURAM. BY ADV. SRI.K.ANAND (A.201) SMT.LATHA KRISHNAN THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 26/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & T.R. RAMACHANDRAN NAIR, JJ. -------------------------------------------- C.E. Appeal No. 14 OF 2005 -------------------------------------------- Dated this the 26th day of March, 2008 JUDGMENT T.R. Ramachandran Nair,J. This appeal arises from the common order passed by the Tribunal. In this appeal, the challenge is against the finding of the Tribunal that there was proper authentication of the invoices. The Tribunal found that there was proper authentication of the invoices and they can be treated as valid invoices so as to avail import credit. The Tribunal found that there is no requirement that every page in the invoice register should be signed by the Suprerintendent. The Tribunal also perused the registers and found that authentication is valid and accordingly found that CENVAT cannot be denied on the basis of the ground that the invoices are invalid documents. No question of law arises from the above finding of fact. Therefore the appeal is dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (T.R.RAMACHANDRAN NAIR) Judge. kk 2