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2007 (11) TMI 110 - AT - Central ExciseAssessee purchased some inputs from manufacturer - raised debit notes for the inferior quality of the material supplied, which resulted in reduction of the value paid by the respondent - contention of the Revenue that the credit has also to be proportionately reduced is wrong - reduction of the price is a commercial. Transaction - duty paid on the T.V. by the supplier not disputed - no claim of refund of duty by supplier - there cannot be any reduction of the credit, at the respondent’s end
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