Clarification regarding reversal of Cenvat Credit in case of trade discount -reg.

Cenvat credit depends on duty actually paid; trade discounts do not force reversal unless duty itself is reduced.

Credit is available for duty actually paid by the inputs manufacturer, not duty payable; where a supplier grants a trade discount after invoicing but has already paid higher duty, the full duty shown on the invoice remains admissible as Cenvat credit, unless the supplier's duty itself is reduced or a refund has been claimed.