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Dixon Technologies (India) Pvt. Ltd. and Others Versus C.C.E., Noida

Reversal of CENVAT credit - alteration in assessable value - impact of credit notes on the transaction value - Held that: - any circular issued by C.B.C. is a clarification on the existing provisions of Rules and therefore it is applicable for the entire period for which such Rules and para materia Rules existed on statute - It is very clear from the above circular that when subsequently the supplier allows some trade discount or reduces the price, without reducing the duty paid by him, the duty .....

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R, MEMBER (TECHNICAL) Shri V.R. Reddy (Asstt. Commr.), (A.R.) for the Department Final Order No. 70772-70783/2016 Per Mr. Anil G. Shakkarwar : These are twelve appeals where the investigations were carried out together and a combined Show Cause Notice details of which shall be available in subsequent paragraphs was issued. 2. Brief facts of the case are that M/s. Dixon Technologies (India) Pvt. Ltd. (D.T.I.P.L.) were manufacturer of electronics and electrical goods such as color television sets, .....

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d of the manufactures of the inputs. It appeared to Revenue that due to such alteration of assessable value of inputs at the end of the manufactures of inputs, Cenvat Credit availed by D.T.I.P.L. needs to be accordingly reduced. For recovery of such Cenvat Credit, which appeared to be inadmissible, show cause notice C No.V(15)Adj/Noida/Dixon/52/06/12923 dated 26.06.2006 was issued to D.T.I.P.L. calling upon then to show cause as to why Cenvat Credit amounting to ₹ 52,61,518/- should not be .....

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.10.2007. The appellant before the Original Authority has pleaded that there are large number of judgments in which it has been consistently held that an error in the assessment at the end of the manufacturer or suppliers of goods will not effect the availability of credit to the receiver and that since the credit was admissible, the question of interest, penalty and penalty on co-noticees did not arise. The Original Authority has held that the case laws relied upon by the appellant were not squ .....

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epartment that D.T.I.P.L. did not received the inputs i.e. C.P.Ts., nor the duty was not paid on the inputs, nor the required documents were not available with them. The C.P.Ts. manufacturers have paid duty on C.P.Ts. on the basis of agreed upon prices prevailing at the time of clearance of the goods and duty so paid was availed as credit and there was no violation of any of the Rules of Cenvat Credit Rules. They have also relied on large number of decisions. 4. The learned counsel for the appel .....

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f Cenvat Credit is the duty paid and therefore, they have not violated any provisions of Cenvat Credit Rules as clarified by the said circular dated 17/11/2008 and prayed to allow the appeals. 5. The learned D.R. for the Revenue has argued that the circular is of date 17/11/2008 and there is no mention in the circular that it has got retrospective effect and the impugned order is dated 18/10/2007. 6. We have taken into consideration the rival submissions. We hold that any circular issued by C.B. .....

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dit should be reversed in cases where a manufacturer avails credit of the amount of duty paid by supplier as reflected in the excise invoice, but subsequently the supplier allows some trade discount or reduces the price, without reducing the duty paid by him. 2. The issue has been examined. Since, the discount in such cases are given in respect of the value of inputs and not in respect of the duty paid by the supplier, the effect of reduction of value of inputs may be that the duty required to b .....

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