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2020 (7) TMI 484 - AT - Central ExciseValuation - deductions in nature of discounts - manufacture of tyres under the brand name “CEAT” on job work basis - Rule 10A(ii) of Central Excise (Determination of price of excisable goods) Rules 2000 - HELD THAT:- The issue is no more res integra and is decided in their own case, in another period, COMMISSIONER OF CENTRAL TAX MEDCHAL – GST VERSUS ACE TYRES LTD., UNIT – II, EXEL RUBBER LTD. [2019 (11) TMI 377 - CESTAT HYDERABAD], this issue came up before this tribunal and this tribunal has held that the learned Commissioner (Appeals) has correctly assessed the goods and appellants are entitled for discounts as claimed - there are no infirmity in the order. Appeal dismissed - decided against Revenue.
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