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    <title>availment of cenvat credit</title>
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    <description>Cenvat credit may be claimed for the excise duty shown in and paid as per the supplier&#039;s invoice even if the supplier deducted a trade discount after charging duty; trade discount is an allowable deduction for assessable value and should ideally be applied prior to duty calculation, but the buyer&#039;s entitlement to credit is conditioned on payment of the invoice amount inclusive of the excise duty charged.</description>
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      <description>Cenvat credit may be claimed for the excise duty shown in and paid as per the supplier&#039;s invoice even if the supplier deducted a trade discount after charging duty; trade discount is an allowable deduction for assessable value and should ideally be applied prior to duty calculation, but the buyer&#039;s entitlement to credit is conditioned on payment of the invoice amount inclusive of the excise duty charged.</description>
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      <law>Central Excise</law>
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