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TMI Blog2014 (4) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacturer and the manufacturer have not claimed refund of any duty. In such a scenario, I am of the view that Commissioner (Appeals) order relying upon Board’s Circular is appropriate and no infirmity is found in the order of the appellate authority - Decided against Revenue. - E/3706/2010-SM(BR) - Final Order No. 55217/2013-SM(BR)(PB) - Dated:- 16-1-2013 - Ms. Archana Wadhwa, J. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative of the appellant explained that they have availed credit on the basis of invoices issued by the supplier and debit notes relate to the discount given by the supplier subsequently as also on account of short receipt of inputs. 5. Based upon the above, proceedings were initiated against the respondent proposing denial of certain cenvat credit relatable to the said debit notes. The re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such cases, the entire amount of duty paid by the manufacturer, as shown in the invoice would be available as credit irrespective of the fact that subsequent to clearance of the goods, the price is reduced by way of discount or otherwise. However, if the duty paid is also reduced, along with the reduction in price, the reduced excise duty would only be available as credit. It may however be confi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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