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2017 (10) TMI 1221 - AT - Central ExciseValuation - includibility - the cash discounts on the goods sold to the dealer from depot/branches directly from factory at the time of clearance of the said goods - Held that: - an identical issue has come up before this Tribunal in the assessee-Appellants’ own case M/s Kisan Irrigation Ltd. Vs CCE, Indore [2016 (1) TMI 696 – CESTAT, New Delhi], where it was 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 - appeal allowed - decided in favor of appellant.
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