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2017 (6) TMI 801 - AT - Central ExciseValuation - captive consumption - The assessee were drawing samples for testing quality of the product and were retaining such samples within the factory as control samples - The original authority had confirmed the demand for the reason that drawing of samples should be considered as captive consumption - Held that: - the samples are retained within the factory and hence not liable to duty inasmuch as the same have not been cleared from the factory - demand set aside. Quantity discounts - eligibility for deduction - Held that: - this scheme is evidently in the form of quantity discounts. Discounts in any form has been allowed as valid deductions under Section 4 of the Central Excise Act, 1944 - in the recent decision of the Tribunal in the case of Biochem Pharmaceutical Industries Vs. CCE, Mumbai-III [2016 (3) TMI 664 - CESTAT MUMBAI], a similar issue was examined and decided in favour of the assessee. It was held in the case that quantity discount was correctly claimed by the appellant as the same was claimed at the time of sale of the goods. Quantum of discount extended - the assessee s claim is that the excise duty paid per unit of bandage is already more than that payable after quantity discount - Held that: - the issue has been remanded to the original authority for re-quantification of demand in the light of Rule 5 of Central Excise Valuation Rules 2000. Appeal allowed by way of remand.
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