9911796707
TMI Blog2019 (5) TMI 1454X X X X Extracts X X X X X X X X Extracts X X X X ..... e inferior quality of the material. Once it is not disputed that the entire quantity for which the invoice was raised, was received by the appellant and used in the manufacture, they are eligible for cenvat credit on the entire excise duty paid on inputs received and used. Accordingly, only due to quality difference the debit notes raised by the appellant Cenvat credit, cannot be denied. The CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly, the price of the goods is negotiated during the supply and for reduction of price debit notes are issued. The case of the department is that since price of the input supplied has been reduced as compared to the price charged on the invoices and debit notes were issued, the appellant is required to reverse the cenvat credit, accordingly, demand was confirmed and upheld by the Commissioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Superintendent (AR) appearing on behalf of Revenue reiterates the findings of the impugned order. 4. Heard both the sides and perused the records. We find that the debit notes against the purchase of the inputs were raised for the following reasons: From the above it is seen that the debit notes was raised not for the quantity difference but for the inf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not in dispute that input goods covered under the Bill of Entry have not been received in the factory of the appellant. It is also not in dispute and there is no specific allegation by the Department that the goods have not been utilized for the manufacture of the final product. Since as a commercial practice and as per the terms of agreement entered into between the appellant and its supplier ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
