In the matter of Commissioner of Central Excise & Custom, Surat-I v. Tirumala Fine Texturiser (P.) Ltd. reported in 2007 (217) E.L.T. 85 (Tri.-Ahmd.) held that Credit cannot be denied in case the Credit note issued by the suppliers of the appellant towards trade discount and which did not have any effect on the duty originally paid on such inputs by supplier.