2018 (9) TMI 556

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.... Shri Atul Handa (AR) ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein Cenvat credit sought to be denied on account of the amount of discounts given to the appellant. 2. The facts of the case are that the appellant has procured inputs and paid duty thereon, the appellant took the Cenvat credit of duty paid. Later on, the supplier gave certain discou....

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....xcess duty paid by them. 4. Heard the parties, considered submissions. 5. In terms of Rule 3 of Cenvat Credit Rules, 2004 an assessee entitled to avail Cenvat credit of duty paid. From the facts of the case, it is not coming out that the appellant has got discount on the duty part, therefore, in terms of Rule 3 of Cenvat Credit Rules, 2004, whatever duty has been paid by them, they are entit....