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2016 (9) TMI 1236 - CESTAT MUMBAICenvat credit - wrongly availed on the invoices raised by their unit no. 1 at unbranded goods - Held that:- it is found that there is no dispute that the unit no. 1 of the appellant has discharged the duty liability on the said unbranded pickles the same was received by the appellant and repacked into branded goods. If there is no dispute as to the receipt of goods by appellant, discharge of Central Excise duty on the goods received and consumed, CENVAT credit cannot be denied at the recipient unit, only on the ground that manufacturer should not have paid the Central Excise duty. This law is clearly settled in favour of the appellant. Demand - cash discounts were not passed on but claimed as deduction - Held that:- the issue is now settled by the Hon'ble Apex Court in the case of Purolator India Ltd. Vs. CCE, Delhi-III [2015 (8) TMI 1014 - SUPREME COURT]. In the said judgment their Lordship have clearly held that the cash and volume discount between assessee and its buyers is known at or prior to clearance of goods, it can be deducted from the sale price. In the case in hand the appellant had produced evidence in form of Xerox copies of credit notes before first appellate authority, which indicated they have passed on cash discount as contracted between them and their purchaser. In our view they have passed on the cash discount as had been evidenced from the invoice. Hence, respectfully following the above judgment of Hon'ble Apex Court, we hold that the appellant is eligible for the cash discount deduction in assessable value. - Decided in favour of appellant with consequential relief
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