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TMI Blog2016 (7) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue (s) ORDER This Appeal has been filed by the Appellant against Order-in-Appeal No.41/HAL/2011 dated 11.10.2011 passed by the Commissioner of Central Excise (Appeal-I), Kolkata under which Order-in-Original dated 17.09.2010 passed by the Adjudicating Authority has been upheld. 2. Sri A.K.Bhattacharya (Consultant) appearing on behalf of the Appellant submitted that Appellant has avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .-Mumbai)]. Ld. Consultant further relied upon CBECs Circular No.877/15/2008-CX., dt.17.11.2008 under which it has been clarified that entire amount of duty paid by the manufacturer, as shown in the invoices, would be admissible irrespective of the fact that subsequently price of the goods is reduced by way of discount or otherwise. 3. Sri K.Choudhari, Supt.(AR) appearing on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied 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 discout 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 howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied upon by the Appellant and CBEC Circular dated 17.11.2008 Cenvat Credit availed by the Appellant cannot be reduced on account of damages received by the Appellant from the supplier of capital goods. 6. Accordingly Appeal filed by the Appellant is allowed by setting aside Order-in-Original dated 11.10.2011. (Operative Portion of the order was pronounced in the open court. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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