Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1987 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1987 (12) TMI 207 - CEGAT, NEW DELHIExtract: .......tion of the goods from the factory gate to the place or places of delivery rdquo . The judgments cited by Mr. Mehta are prior to Bombay Tyres case. The mark-up which in effect are part of the initial warranty and the service charges cannot be allowed as a deduction from the assessable value. There is no merit in the appeal. The appeal is dismissed.
|