1979 (6) TMI 103 - AT - Central Excise

Summary

The appeal was against the rejection of a claim for deduction of rebate amount from the assessable value in the case of a manufacturer of Soda Ash Light and Dense. The Tribunal dismissed the appeal, holding that the rebate claimed was in the nature of loan repayment and not admissible as a deduction. The decision was based on a previous case involving similar facts.