TMI Blog2005 (4) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... 002-A and Misc. Order No. 63/02-A, dated 8-8-2002. 2. The appellants are engaged in the manufacture of aerated waters. They were removing the goods from their factory to an adjacent godown and distributing the goods from there. There was no sale at the factory gate. The entire stock of soft drinks was transferred from their factory to their adjoining duty paid godown with the help of a conveyor belt, on payment of duty. Thereafter, the sales to the dealers/customers were effected from their godown at a higher price. The appellants filed price list under Rule 173C of Central Excise Rules, 1944 w.e.f 3-3-1994 and claimed various deductions from the wholesale price for arriving at assessable value. On investigation by DGAE, it was found that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt given in kind. He pleaded that the duty-paid godown is part of the factory. Hence, expenditure shown as rent of the godown and added by the lower authorities, for determining the assessable value, should not be added in the permissible deductions. He however, could not produce any evidence that the rent paid for the factory includes the rent of the duty-paid godown and duty paid godown is part of the factory. Regarding deprecation for bottles, he pleaded that the Commissioner has taken the figures for the years 1993-94 instead of taking the figures for the years 1994-95. Regarding quantity discount given in kind, he referred to a pamphlet said to be issued by appellants regarding a scheme under which they were providing one or two bottl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt, he pleaded that the pamphlet on the basis of which the appellants are claiming that they had made the discount known is undated and it appears to be for general public. For claiming deduction on account of discount, the scheme for discount has to be made known to all the dealers in advance and only then the deduction can be allowed. Since the appellants have failed to produce any evidence that they had made known the scheme for allowing quantity discount in advance, therefore, the Commissioner has rightly disallowed the quantity discount to the appellants. 6. Regarding the other pleadings made by the ld. Advocate of the appellants, he stated that since the case was remanded back to the Commissioner was only limited to examination of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner after verifying the facts. He has given a finding that an area of 6560 sq. yard (59,500 sq. feet) was taken on rent for the factory. The area of the duty-paid godown is 13,000 sq. feet. Therefore, he has worked out the proportionate rent for this area. The maintenance cost of duty paid godown including its rent is not a permissible deduction from the sale price to arrive at the assessable value. Therefore, Commissioner has correctly disallowed deduction on account of rent of duty paid godown. (ii) Regarding includibility of depreciation for bottles, the Commissioner has given the finding that the appellants have failed to produce the figures for the years 1994-95 at any stage. If appellants had to claim any deduction for arriving at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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