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2018 (6) TMI 120 - AT - Central ExciseValuation of free supply of medicines - Trade discounts - discounts allowed to customers - P & P medicaments - some quantities are given to their buyers as discount/free supply on which they are not paying duty, and MRP also not mentioned on those units - Held that:- The Ld. Commissioner (Appeals) has correctly observed that discounts in this case were extended on purely commercial considerations to the unrelated buyers and price was the sole consideration for sale in these transactions and hence denial of deduction on discounts not sustainable - Ld. Commissioner (Appeals) has examined the issue in detail and allowed the trade discount, and there is no infirmity in the observation - appeal dismissed - Decided against Revenue.
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