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TMI Blog2016 (12) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... d that: - I find that the issue is already settled through the case of Dixon Technologies (India) Pvt. Ltd. and Others Versus C.C.E., Noida [2016 (11) TMI 1214 - CESTAT ALLAHABAD], where it was held that any circular issued by C.B.E.C. is a clarification on the existing provisions of Rules and therefore it is applicable for the entire period for which such Rules and para materia Rules existed on s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Joint Commissioner (AR), for Respondent ORDER The appellant, M/s BPL Limited, is in appeal against Order-in-Appeal No. 92-CE/Noida/2007 dated 29-08-2007, passed by the Commissioner of Central Excise, (Appeals), Meerut-II ( Noida). 2. The brief facts of the case that the appellants were engaged in the manufacture of Colour Television Sets and availed Cenvat facility of duty paid on inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty, the duty paid on inputs by the supplier vide excise invoices can be availed as credit as long as no refund of Excise duty claimed by the supplier on the account of prices reduction. The Original Authority did not appreciated the arguments and disallowed Cenvat credit amounting to ₹ 46,91,242/- and impose penalty through Order-in-Original No. 15/Additional Commissioner/Noida/2006 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... need not be recovered when the assessable value of input is changed subsequent to issue of debit notes or credit notes, but not the duty paid on inputs. 4. The ld. D.R. had agreed that the facts of the case are similar to the facts in the case for which said Final Order No. E/70772-70783/2016-EX[DB] dated 16-08-2016 was passed. 5. I have taken the submissions of both sides into considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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