https://www.taxtmi.com/caselaws?id=245636 Cenvat credit on the full duty shown in the supplier's invoice cannot be denied merely because the buyer later issues debit notes for discount or short receipt. Where the manufacturer-supplier has paid duty as reflected in the invoice, the duty has not been reduced, and no refund has been claimed, the later price adjustment does not affect the credit entitlement. The Board's circular was applied to confirm that the entire duty amount remains available as credit in such circumstances. The Revenue's objection therefore failed, and the assessee was entitled to the full credit. en-us Wed, 16 Jan 2013 00:00:00 +0530 Fri, 04 Apr 2014 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245636 Cenvat credit on the full duty shown in the supplier's invoice cannot be denied merely because the buyer later issues debit notes for discount or short receipt. Where the manufacturer-supplier has paid duty as reflected in the invoice, the duty has not been reduced, and no refund has been claimed, the later price adjustment does not affect the credit entitlement. The Board's circular was applied to confirm that the entire duty amount remains available as credit in such circumstances. The Revenue's objection therefore failed, and the assessee was entitled to the full credit. Case-Laws Central Excise Wed, 16 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245636