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2017 (1) TMI 793 - AT - Central ExciseReversal of CENVAT credit in case of Trade Discount - discount allowed post clearance - the assessable value of the inputs received was altered, at the end of the manufactures of the inputs - Held that: - It is very clear from the circular dated 17/11/2008 that when subsequently the supplier allows some trade discount or reduces the price, without reducing the duty paid by him, the duty paid is admissible as Cenvat Credit - It is undisputed that the duty paid by the input manufacturers remained unaltered in the present case even after issue of credit notes - appeal dismissed - decided against Respondent-assessee.
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