2006 (7) TMI 492

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....nt. Shri R.K. Singla, Jt. CDR, for the Respondent. [Order]. - This appeal has been against the Order-in-Appeal No. 15/2006 (H-IV) C.E. dated 28-2-2006, passed by the Commissioner of Customs & Central Excise (Appeals-II), Hyderabad. 2. The appellants procured certain inputs from M/s. Sterlite Industries (I) Ltd. (hereinafter referred to as 'SIL' as short) under invoices on payment ....

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....) that they had taken credit only on the basis of the duty indicated in the invoices and there is no provision wherein the appellants has to reverse the credit on any discount even when the main company did not claim any refund on such discount granted. The Commissioner (Appeals) held that confirming the demand without verifying full facts is neither proper nor justifiable. Therefore he remanded t....

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....discount to the appellants. 5. I have gone through the records of the case carefully. It is on record that the appellants availed Cenvat credit only on the basis of invoice which indicated the actual duty paid by the suppliers. If at a later stage the appellants received certain discounts, the Department cannot compel them to reverse the credit on account of the reduction in price. If on i....