TMI Blog2015 (12) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Rajesh Chhibber, ld. Advocate for the appellants and Shri B.B. Sharma, ld. Departmental Representative appearing for Revenue, I find that the appellants were engaged in the manufacture as well as repair of transformers and were availing Cenvat credit of duty paid on the transformer oil. As per Revenue, since the repair of transformers does not amount to manufacture, the appellants were not en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o proposal in the show cause notice to do so. As such, in the absence of the same, the original adjudicating authority wrongly confirmed the said demand. Though this issue was raised before the Commissioner (Appeals), but he has not considered the same. Inasmuch as the Commissioner (Appeals) has already remanded the matter to the original adjudicating authority which is still pending for re-dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return of the goods from the job worker s factory is not in the hands of the principal manufacturer and inasmuch as the entire transactions were reflected in the statutory records, I agree with the ld. Advocate that there cannot be held to be any mala fide so as to invite penal action. Accordingly, the penalty imposition upon the appellants, on the said count, is set aside. 3. Further, a part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 5. The appeal is disposed of in the above manner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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