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2013 (7) TMI 532 - AT - Central ExciseCenvat Credit, when the input supplier has reduced the value of the goods – Input supplier was required to pay less duty and, as such, the input recipient that is the appellant, would be entitled to less Cenvat credit – Held that:- As per Board Circular No. 877/15/2008-CX dated 17/11/2008, Since, the discount in such cases are given in respect of the value of inputs and not in respect of the duty paid by the supplier, the effect of reduction of value of inputs may be that the duty required to be paid on the inputs was less than what has been actually paid by the inputs manufacturer. However, the fact remains that the inputs manufacturer had paid the higher duty - Rule 3 of Cenvat Credit Rules, 2004 allows credit of duty paid by the inputs manufacturer and not duty payable by the said manufacturer. The entire amount of duty paid by the manufacturer, as shown in the invoice would be available as credit irrespective of the fact that subsequent to clearance of the goods, the price is reduced by way of discount or otherwise - If the lower authorities, even after the clarifications issued by the Board, keep on the deciding the matters contrary to the said clarifications, it lowers the public faith in the fair and just trial/adjudication by the departmental officers – Decided in favor of Assessee.
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