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    <title>Cenvat credit on duty on discounted amount</title>
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    <description>Cenvat credit is available where the supplier has paid duty and the duty amount is shown in the invoice, even if a subsequent trade discount or price reduction is given, so long as the duty amount is not varied; if duty is reduced, only the reduced duty is admissible, and the purchaser should confirm that the supplier has not claimed refund or altered the duty paid.</description>
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