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TMI Blog2016 (9) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... - cash discounts were not passed on but claimed as deduction - Held that:- the issue is now settled by the Hon'ble Apex Court in the case of Purolator India Ltd. Vs. CCE, Delhi-III [2015 (8) TMI 1014 - SUPREME COURT]. In the said judgment their Lordship have clearly held that the cash and volume discount between assessee and its buyers is known at or prior to clearance of goods, it can be deducted from the sale price. In the case in hand the appellant had produced evidence in form of Xerox copies of credit notes before first appellate authority, which indicated they have passed on cash discount as contracted between them and their purchaser. In our view they have passed on the cash discount as had been evidenced from the invoice. Hence, res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king, cleared the same on payment of duty by extending cash discount to the purchaser. Revenue authorities were of the view that the unit no. 1 of the appellant who manufactured unbranded pickles though was not required to do so hence credit is denied; on cash discount it is the claim of the department that appellant had not further passed on these cash discount to their customers. 3. Learned Cost Accountant/Consultant appearing on behalf of appellant take us through the entire case records and submits that there is no dispute as to unit no. 1 of appellant having discharged duty on unbranded pickles. He would submit that denial of CENVAT credit to appellant herein on the duty paid on unbranded pickles is only on the ground that unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble High Court of Madras in the case of M/s Fenner India Ltd. Vs. CESTAT - 2015-TIOL-2203-HC-MAD-CX for the proposition that if no evidence has been produced for claiming the deduction should not be allowed; he relied upon the decision of the Tribunal in the case of Videocon International Ltd. Vs. CCE - [2014-TIOL-50-CESTAT-MUM] for the proposition that issuance of credit notes passing on the cash discount would not help in overcoming the factom of non passing of discount. On the CENVAT credit availed it is his submission that unit no. 1 is not required to pay the duty on unbranded pickles hence as per Board s Circular No. 940/1/2011-CX dated 14.01.2011, CENVAT credit/MODVAT credit is not admissible. 5. We have considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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