Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1454 - AT - Central ExciseCENVAT Credit - reduction of credit towards debit notes issued against Quality difference - price of the input supplied has been reduced as compared to the price charged on the invoices and debit notes were issued - HELD THAT:- The debit notes was raised not for the quantity difference but for the 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 CENVAT credit was wrongly denied by the lower authority - Appeal allowed - decided in favor of appellant.
|