2009 (7) TMI 1129

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..... e in dispute in the present appeal is as to whether the assessees herein, who are engaged in the manufacture of pressure cookers of various capacities and pressure pans, are entitled to quantity discount - they offered quantity discount by giving one 5 litre pressure cooker without inner vessels free on purchase of 11 pieces of pressure cookers of various capacities and one pressure pan without li .....

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..... hancing its marketability do not fall under the purview of admissible deduction in terms of Section 4 of Central Excise Act, 1944. However, we agree with the ld. counsel for the assessees that the ratio of the above decision is not applicable to the facts of the present case as what is being given free of cost along with purchase of cookers is not a different item and in these circumstances, ratio .....

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