https://www.taxtmi.com/caselaws?id=332975 Cash discount known at or before clearance and supported by contemporaneous credit notes was deductible from assessable value, because it formed part of the sale arrangement and was shown to have been passed on to buyers. CENVAT credit on goods received from the assessee's own unit could not be denied where duty had actually been paid, the goods were received, and they were used in the recipient unit; the supplier's alleged lack of duty liability was not, by itself, a ground to refuse credit. The assessee succeeded on both valuation and credit issues, and the impugned orders were set aside with consequential relief. en-us Fri, 29 Jul 2016 00:00:00 +0530 Fri, 30 Sep 2016 14:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332975 Cash discount known at or before clearance and supported by contemporaneous credit notes was deductible from assessable value, because it formed part of the sale arrangement and was shown to have been passed on to buyers. CENVAT credit on goods received from the assessee's own unit could not be denied where duty had actually been paid, the goods were received, and they were used in the recipient unit; the supplier's alleged lack of duty liability was not, by itself, a ground to refuse credit. The assessee succeeded on both valuation and credit issues, and the impugned orders were set aside with consequential relief. Case-Laws Central Excise Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332975