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2015 (12) TMI 66 - AT - Central ExciseCENVAT Credit - duty paying documents - Held that:- Part of Cenvat credit stands denied on the sole ground that the invoices received by the input suppliers were not duly signed by the authorised representative. Ld. Advocate submits that in terms of Rule 9 of Cenvat Credit Rules, 2004, signature of the authorised representative of the input supplier is not a requisite pre-condition, though he agrees that the same should be signed by the authorised representative. However, he submits that inasmuch as there is no dispute about the receipt of the inputs, the duty paid character of the inputs and their utilisation in the manufacture of the final product, which stands cleared on payment of duty, denial of credit on the said count is not justified. - sole ground for denial of credit is non-appearance of the signature of the input supplier. The said defect is rectifiable defect and in the absence of any allegations that the appellants have not received the inputs, I do not find any justification for denial of credit on the above technical and procedural aspect. Accordingly, confirmation of demand on the said count is set aside. - Decided in favour of assessee.
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