https://www.taxtmi.com/circulars?id=5407 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. en-us Mon, 17 Nov 2008 00:00:00 +0530 Mon, 17 Nov 2008 19:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5407 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. Circulars Central Excise Mon, 17 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5407