2016 (9) TMI 1236

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....d of by a common order. 2.   The issue involved in all these appeals are during the period April 1997 to September 1997, September 1998 to December 2000 and September 1998 to March 2001, it is the case of the Revenue that appellant herein availed the CENVAT credit wrongly on the sale of unbranded pickles by their sister concern and deduction of cash discount is sought to be denied on the ground that it was not passed on to the customers.  Appellant has two units.  One unit manufactures unbranded pickles and other unit does re-packing of these pickles in branded containers and cleared the same on payment of duty.  Appellant availed the CENVAT credit of duty paid by unit no. 1 on unbranded pickles; on re-packing, c....

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....Meerut-I - 2009 (241) ELT 558 (Tri.-Del.) for the proposition that duty paid invoices of the supplier indicates the payment of duty, CENVAT credit cannot be denied at recipient ends.  4.   Learned Departmental Representative would submit that the appellant has not produced any evidence to show that the cash discount has been passed on to their customers as the invoices indicate remark that "separately given if availed".  He would submit that Shri Lalit Singh, Administrative Manager in his statement indicated that they are giving credit note to the customers on account of cash discount.  He would submit that though there is an indication that the cash discount is extended on the invoices, the same is not passed on....

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....d the appellant had produced evidence in form of Xerox copies of credit notes before first appellate authority, which indicated they have passed on cash discount as contracted between them and their purchaser.  In our view they have passed on the cash discount as had been evidenced from the invoice.  Hence, respectfully following the judgment of Hon'ble Apex Court in the case of Purolator India Ltd. (Supra), we hold that the appellant is eligible for the cash discount deduction in assessable value.  7.   As regards the CENVAT credit availed on the invoices raised by their unit no. 1 at unbranded goods, we find that there is no dispute that the unit no. 1 of the appellant has discharged the duty liability on t....