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TMI Blog2013 (7) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit of duty PAID by the input supplier. Subsequently, the input supplier gave them the discount of 10% in respect of value of the inputs. Revenue's contention is that in as much as the input supplier has reduced the value of the goods, he was required to pay less duty and, as such, the input recipient that is the appellant, would be entitled to less Cenvat credit. 3. It is seen that during the course of appellate proceeding before Commissioner (Appeals), the appellant strongly relied upon various decision of the Tribunal as also on the Board Circular No. 877/15/2008-CX dated 17/11/2008, which clarified the same issue. However, the appellate authority has sidelined the said Circular and has chosen not to refer to the same, for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which have confirmed this view. 3. In view of above, it is clarified that in such cases, 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. However, if the duty paid is also reduced, along with the reduction in price, the reduced excise duty would only be available as credit. It may however be confirmed that the supplier, who has paid duty, has not filed/claimed the refund on account of reduction in price. 4. Trade and field formations may be suitably informed.? 5. Hindi version will follow? 6. Receipt of this C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to reduce further litigation. Such type of wrong decisions on the part of first appellate authority increases the work load and burden at all the spheres including the assessee and the Tribunal where the number of appeals keep on piling. If the laws declared by the Tribunal are honestly followed by the lower authorities, I am of the view, by way of my experience that the appeal intake at the appellate level would reduce considerably. We all expect the lower authorities to decide, at least the legal issues, which do not involve conflicted facts, by following the declaration of law made by the higher appellate forums, which are directly applicable to the disputed legal issues involved in a case. 5. Having said so, I set aside the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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