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2011 (8) TMI 531 - AT - Central ExciseCenvat credit - whether proportionate credit should be reversed in cases where a manufacturer avails credit of the amount of duty paid by supplier as reflected in the excise invoice, but subsequently the supplier allows some trade discount or reduces the price, without reducing the duty paid by him - Appellants submitted that Circular No.877/15/2008 dated 17.11.2008 issued by the Board and the decision of the Tribunal in the matter of ECE Industries Limited vs. C.C.E., Rohtak (2011 -TMI - 206003 - CESTAT, NEW DELHI)submitted that mere reduction in the price cannot affect the right of the purchaser to avail credit equivalent to the duty paid on the goods in terms of the original price - Therefore, allow the appeals and set aside the impugned orders and remand the matters to the adjudicating authority to decide the issue afresh in accordance with the provisions of law.
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