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2016 (9) TMI 1236 - CESTAT MUMBAI

2016 (9) TMI 1236 - CESTAT MUMBAI - TMI - Cenvat 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 .....

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count 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 .....

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916/NSK/APL/2004 dated 24.12.2004 passed by the Commissioner of Central Excise & Customs (Appeals), Nashik. Since all the three appeals are of the same assessee and raise the same issue, they are being disposed of by a common order. 2. The issue involved in all these appeals are during the period April 1997 to September 1997, September 1998 to December 2000 and September 1998 to March 2001, it is the case of the Revenue that appellant herein availed the CENVAT credit wrongly on the sale of u .....

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urchaser. Revenue authorities were of the view that the unit no. 1 of the appellant who manufactured unbranded pickles though was not required to do so hence credit is denied; on cash discount it is the claim of the department that appellant had not further passed on these cash discount to their customers. 3. Learned Cost Accountant/Consultant appearing on behalf of appellant take us through the entire case records and submits that there is no dispute as to unit no. 1 of appellant having dischar .....

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case of Purolator India Ltd. Vs. CCE, Delhi-III, 2015 (323) ELT 227 (SC), Sarada Papers Ltd. Vs. CCE, Nashik, 2015-TIOL-2568-Mum for the proposition that cash discount and volume discount if known at or prior to clearance of goods deduction cannot be denied; he relied upon the decision of Tribunal in the case of U.P. State Sugar Corporation Ltd. Vs. Commissioner of Central Excise, Meerut-I - 2009 (241) ELT 558 (Tri.-Del.) for the proposition that duty paid invoices of the supplier indicates the .....

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there is an indication that the cash discount is extended on the invoices, the same is not passed on to their customers. He relied upon the decision of Hon'ble High Court of Madras in the case of M/s Fenner India Ltd. Vs. CESTAT - 2015-TIOL-2203-HC-MAD-CX for the proposition that if no evidence has been produced for claiming the deduction should not be allowed; he relied upon the decision of the Tribunal in the case of Videocon International Ltd. Vs. CCE - [2014-TIOL-50-CESTAT-MUM] for the .....

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