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2017 (12) TMI 430 - AT - Central ExciseValuation - allowability - discounts - Held that: - some of the expenses taken into consideration in the finalization of assessment are dealing with expenses incurred after the goods were removed from the factory gate - all the expenses which are incurred after goods are cleared from factory gate are admissible for deduction - such expenses which are incurred after the goods are cleared from the factory gate do not become part of the transaction value and do not qualified to be subjected to assessment for Central Excise duty - matter remanded for re-determination of assessable value - appeal allowed by way of remand.
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