9911796707
TMI Blog1998 (8) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (J)]. This is an appeal filed by the assessee against the impugned Order No. 85/Collr./94, dated 27-7-1994 passed by the Collector of Central Excise, Meerut. 2. The following issues are to be considered in this appeal :- The expenses incurred by the dealer on account of pre-delivery inspection and the three free services on behalf of the manufacturer is includible in the assessab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... read throughout the country. The dealers after purchasing the gensets from the appellants sell the same to the customers. While reselling the gensets, the dealers add their margin called dealers margin to the purchase price. The dealer themselves undertook the after sales service in respect of the gensets sold by them. The appellants advertise for gensets on their own which is a corporate adverti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the dealer. Making a deduction out of the trade discount on this account was, therefore, uncalled for. As to the after-sales-service that the dealer was required under the agreement to provide, it did of course enhance in the eyes of intending purchasers the value of the appellant s product, but such enhancement of value enured not only for the benefit of the appellant; it also enured for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides and perused the records. We find that the issues involved in this case have already been covered by the aforesaid decisions as it was pointed out by the Ld. Counsel for the appellants. Following the ratio, we accept the contention of the party on this issue and accordingly appeal is allowed. In view of this, we do not feel it necessary to go into the other issues raised by both the sides. Or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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