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2016 (9) TMI 233 - AT - Central ExciseValuation - Permissibility of various types of discounts when goods are cleared from the Depot after payment of duty from the factory gate - valuation rules do not debar the grant of cash discount, quantity discount etc. even under above situation - Held that:- there is no dispute that the fact that various types of discounts are being allowed is very well-known. The fact that the discounts are being given is known but the quantum is not determinable at the time of clearance of goods from the factory. This is the main reason why provisional assessments have been resorted to. We also see that this issue is fairly well settled through various decisions of the Tribunal, Hon’ble High Courts and even the Apex Court. In the present case the place of removal is not the factory gate but the depot of the appellant. Under such circumstances the discounts allowed in the price contracted for sale from the depot would be allowable as a deduction from such price. - Decided in favour of appellant with consequential relief
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