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2017 (2) TMI 938 - AT - Central ExciseValuation - discount given to buyers - whether the quantity discount availed by the appellant in respect of clearance made to their own depot, allowed? - Held that: - Quantity discount is an admissible discount provided the same is known prior to clearance or removal and if it is passed on to the buyers in terms of Section 4 of the Central Excise Act, 1944 and the discount have been passed on. The first condition to avail the quantity discount that it is known prior to the clearance is fulfilled, the second condition that the same is passed on to the buyers is not fulfilled in the instant case - discount not allowed - appeal dismissed - decided against appellant.
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