2016 (7) TMI 551

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....houdhari, Supt.(AR)  for the Revenue (s) ORDER This Appeal has been filed by the Appellant against Order-in-Appeal No.41/HAL/2011 dated 11.10.2011 passed by the Commissioner of Central Excise (Appeal-I), Kolkata under which Order-in-Original dated 17.09.2010 passed by the Adjudicating Authority has been upheld. 2.  Sri A.K.Bhattacharya (Consultant) appearing on behalf of the App....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Cus., Aurangabad [2010(251)E.L.T. 237 (Tri.-Mumbai)]. Ld. Consultant further relied upon CBECs Circular No.877/15/2008-CX., dt.17.11.2008 under which it has been clarified that entire amount of duty paid by the manufacturer, as shown in the invoices, would be admissible irrespective of the fact that subsequently price of the goods is reduced by way of discount or otherwise. 3.  Sri K.Cho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as follows: "3. In view of above, it is clarified that in such cases, the entire amount of duty paid by the manufacturer, as shown in the invoice would be available as credit irrespective of the fact that subsequent to clearance of the goods, the price is reduced by way of discout or otherwise. However, if the duty paid is also reduced, along with the reduction in price, the reduced excis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... which Cenvat Credit is taken. In the light of case law relied upon by the Appellant and CBEC Circular dated 17.11.2008 Cenvat Credit availed by the Appellant cannot be reduced on account of damages received by the Appellant from the supplier of capital goods. 6.   Accordingly Appeal filed by the Appellant is allowed by setting aside Order-in-Original dated 11.10.2011.   (Oper....