1999 (1) TMI 99

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..... In this appeal, the order of the Commissioner of Central Excise, Meerut dated 15-12-1995 has been challenged. 2. Shri Gopal Prasad, ld. Advocate submits that the issue relates to deductibility of amounts collected as charity and shown in the invoice of the manufacturer as such should be added to the assessable value. He submits that the issue is now covered by the decision of the Tribunal in .....

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..... the invoices do not form part of the normal price specially when it is not used for any other purpose but only for charitable purpose. Therefore it follows that the amount collected shown the the invoice as charity and collected as such, particularly in the absence of any allegation that the amount was used for any purpose other than charity purposes could not be added to the assessable value. Th .....

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