2015 (11) TMI 1640

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....hri S.S. Chattopadhyay, Superintendent (AR), for the Respondent. ORDER This appeal has been filed by the appellant against OIA No. 32/HAL/2012, dated 20-6-2012 passed by Commissioner (Appeals-I), Kolkata. 2. Sh. N.K. Choudhary (Advocate) appearing on behalf of the appellant argued that issue involved in the present appeal is regarding reduction of Cenvat credit taken on the grounds t....

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....behalf of the Revenue argued that once the price is reduced then entire credit on inputs and as reflected in the duty paying document cannot be taken. It was also his case that inputs being damaged/sub-standard cannot be used in the manufacture of the finished goods. 4. Heard both sides and perused the case records. The issue involved in the present appeal is whether Cenvat credit is requi....