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TMI Blog2018 (9) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... scount on the duty part, therefore, in terms of Rule 3 of Cenvat Credit Rules, 2004, whatever duty has been paid by them, they are entitled to avail Cenvat credit. Credit allowed - appeal allowed - decided in favor of appellant. - APPEAL NO. E/60231/2018 - A/62613/2018-SM[BR] - Dated:- 3-8-2018 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant(s): Shri Poojan Malhontra (Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appellant is before me. 3. The Ld. Counsel for the appellant submits that the appellant has taken Cenvat credit of duty paid and it is nowhere alleged that the appellant has got the discounts on duty part, therefore, Cenvat credit cannot be denied. On the other hand, Ld. Counsel relied on CBEC circular No. 877/15/2008-CX., dated 17.11.2008 to say that the appellant has to ensure themselve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, in that circumstances, revenue is required to first verify from the supplier whether they have taken refund of excess duty paid by them. In these circumstances, the said circular is not applicable to the facts of this case. 7. In view of above the observations, I hold that the appellant has correctly availed the Cenvat credit, consequently, the impugned order is not sustainable and the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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