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2018 (9) TMI 556 - CESTAT CHANDIGARHCENVAT Credit - amount of discounts given to the appellant - Rule 3 of Cenvat Credit Rules, 2004 - Held that:- In terms of Rule 3 of Cenvat Credit Rules, 2004 an assessee entitled to avail Cenvat credit of duty paid. From the facts of the case, it is not coming out that the appellant has got discount on the duty part, therefore, in terms of Rule 3 of Cenvat Credit Rules, 2004, whatever duty has been paid by them, they are entitled to avail Cenvat credit. Credit allowed - appeal allowed - decided in favor of appellant.
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