1997 (12) TMI 259 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of an appellant engaged in manufacturing tubes for tires, who claimed deduction of cash discount on goods sold at depots. The Tribunal held that cash discount should be deducted in determining the assessable value, overturning the lower authorities' decision. (Case: 1997 (12) TMI 259 - CEGAT, New Delhi)