TMI Blog1976 (11) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... st they have mentioned in Column 6 10 certain discounts based on quantity of Oleum 20% and Oleum 65% lifted by a consumer during the period from which the price list was filed. On verification of the invoices relating to the said period by the Superintendent of Central Excise, A.G. Ambernath, Kalyan, it was observed that the assessee was availing of the discounts mentioned in Col. 6 10 of the price list in respect of the quantity of Oleum consumed in the assessee's plant manufacturing fertilizers as the quantity lifted by them conform to the quantity limits for consumers who are eligible for such discount. Since the quantity of Oleum issued/consumed by the assessee in their own plant was considered for captive consumption and it could b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation to section 4 of the Central Excises and Salt Act, 1944, and hence he ordered that Oleum issued for captive consumption should be assessed to duty without deducting the quantity discount. 2. The Appellate Collector of Central Excise admitted the appeal of the party vide his order-in-appeal No. V (14/G) 2.2/73/15655-58, dated 11-11-1974 against the above order of the Asstt. Collector on the ground that the quantity of Oleum consumed normally by the party are not sold by them and therefore, assessable value will have to be determined on the basis of wholesale cash price for which the goods of like kind and quantity are sold or are capable of being sold vide section 4 (a) of the Central Excises Salt Act, 1944, and if the quantity is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to therein are satisfied, quantity discount would be availed of. 4. The Government of India have considered submissions of the party and observed that the party are allowing the quantity discount on condition that future transactions reach a fixed figure of sale. It has also been noticed that Government of India vide order-in-revision No. 294 and 295 dated 6-3-1974 in revision petitions filed by the same party and on the same issue have already decided that "quantity trade discount in question given by the petitioners is conditional on future transactions reaching fixed figure, the same is, therefore, not admissible under section 4 of the Central Excises and Salt Act, 1944. Further, quantity removed for consumption by the petitioner di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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