https://www.taxtmi.com/caselaws?id=336134 Cenvat credit on duty-paid inputs was not liable to be reduced merely because the supplier later revised the invoice value through debit notes or credit notes. The Tribunal noted that the duty actually paid on the inputs remained unchanged despite the subsequent price revision, and followed the settled position reflected in the Board circular and earlier identical Tribunal precedent. On that basis, reduction in assessable value alone did not justify recovery of credit already availed, and the credit was held admissible. en-us Fri, 09 Sep 2016 00:00:00 +0530 Fri, 16 Dec 2016 11:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336134 Cenvat credit on duty-paid inputs was not liable to be reduced merely because the supplier later revised the invoice value through debit notes or credit notes. The Tribunal noted that the duty actually paid on the inputs remained unchanged despite the subsequent price revision, and followed the settled position reflected in the Board circular and earlier identical Tribunal precedent. On that basis, reduction in assessable value alone did not justify recovery of credit already availed, and the credit was held admissible. Case-Laws Central Excise Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336134