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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Valuation - Permissibility of various types of discounts when ...


Depot is Place of Removal for Excise Valuation; Discounts at Depot Deductible from Sale Price, Not Factory Gate.

September 6, 2016

Case Laws     Central Excise     AT

Valuation - Permissibility of various types of discounts when goods are cleared from the Depot after payment of duty from the factory gate - the place of removal is not the factory gate but the depot of the appellant - the discounts allowed in the price contracted for sale from the depot would be allowable as a deduction from such price - AT

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