Our company chemicals manufacturing company. Now Central excise audit going on. The auditors raised a query "In ER 4 Returns for the years 2011-12 & 2012-13 Commission paid for sales of Manufactured goods is reflected , whereas in your reply you have stated that “ He only promotes our product and canvas for the promotion of the product with some of the prospective buyers. It is not commission paid for sale but it is consideration for promoting our product to a prospective buyer and for which act, we are paying the consideration based on the quantum of purchase made by the buyer.” Hence the Input Credit availed is disputable & can be demandable. My question is "Sales promotion activities is eligible for Cenvat Credit".But we are wrongly mention in ER-4 returns in columns " Commission on sales". Pl clarify this problem.