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2016 (1) TMI 696 - AT - Central ExciseDeduction of discounts from all the clearances - determination of assessable value under Section 4 of the Central Excise Act, 1944 - appellant is deducting cash discounts from the transaction value on the clearances made from their factory to all the customers irrespective of the fact that the customers are not paying the amount in time and the cash discount has not been passed - Held that:- As relying on Purolator India case [2015 (8) TMI 1014 - SUPREME COURT ] it is held that the appellants are entitled for claiming deduction of cash discount from the transaction value on the clearances made from the factory to all the customers. - Decided in favour of assessee
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