https://www.taxtmi.com/caselaws?id=380726 The Tribunal held that the appellant, a manufacturer of excisable goods, was entitled to cenvat credit despite issuing debit notes for inferior quality materials as the price reduction was due to material quality issues discovered during the manufacturing process. The Tribunal emphasized that the duty was paid based on invoice prices and ruled in favor of the appellant, setting aside the denial of cenvat credit by the lower authority. The appeal was allowed, and the appellant's position was upheld. en-us Tue, 16 Apr 2019 00:00:00 +0530 Fri, 20 Feb 2026 17:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380726 The Tribunal held that the appellant, a manufacturer of excisable goods, was entitled to cenvat credit despite issuing debit notes for inferior quality materials as the price reduction was due to material quality issues discovered during the manufacturing process. The Tribunal emphasized that the duty was paid based on invoice prices and ruled in favor of the appellant, setting aside the denial of cenvat credit by the lower authority. The appeal was allowed, and the appellant's position was upheld. Case-Laws Central Excise Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380726