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TMI Blog2006 (7) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... deniable in the absence of any investigation - Appeal No. E/283/2006 - Final Order No. 1287/2006 - Dated:- 28-7-2006 - T.K. Jayaraman: This appeal has been against the Order-in-Appeal No. 15/2006 (H-IV)-CE dated 28.2.2006, passed by the Commissioner of Customs Central Excise (Appeals-II), Hyderabad. 2.The appellants procured certain inputs from M/s. Sterlite Industries (1) Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the lower authority. The appellants argued before the Commissioner (Appeals) that they had taken credit only on the basis of the duty indicated in the invoices and there is no provision wherein the appellants has to reverse the credit on any discount even when the main company did not claim any refund on such discount granted. The Commissioner (Appeals) held that confirming the demand without v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts claimed refund of excess duty paid on account of reduction in prices due to give discount to the appellants. 5. I have gone through the records of the case carefully. It is on record that the appellant's availed Cenvat credit only on the basis of invoices which indicated the actual duty paid by the suppliers. If at a later stage the appellants) received certain discounts, the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X
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