Home Case Index All Cases Central Excise Central Excise + SCH Central Excise - 2009 (1) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (1) TMI 53 - SCH - Central ExciseTrade discount – held that Tribunal has rightly come to the conclusion that there is no flow back/return of the trade discount and consequently the assessee was entitled to claim deduction - vending machine stood installed by the holding company. Nonetheless, ownership of the vending machine vested in the marketing company. The machine charges were payable to the marketing company and not to the holding company. Hence “machine usage charges” were not includable in the A.V. of product
|