Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Valuation - deductions in nature of discounts - manufacture of ...

Case Laws     Central Excise

July 21, 2020

Valuation - deductions in nature of discounts - manufacture of tyres under the brand name “CEAT” on job work basis - the discounts were very much known to the parties before the supply - further, discounts are passed on to the customers and hence are eligible for deduction.

View Source

 


 

You may also like:

  1. Valuation - goods supplied on principal to principal basis - job-work or not - erely because the goods manufactured by M/s. Inova bear the brand name of M/s. Roca, the...

  2. Benefit of exemption from excise duty - As long as the customers of the appellants are not engaged in the trade/commerce/business, inscription on the gold coins cannot...

  3. Nature of expenses - co branding fees - capital expenditure or revenue expenditure - Assessee did not have absolute ownership of brand name of AMW and merely obtain...

  4. SSI Exemption - use of brand name of others - brand name assigned in favor of appellant or not - The notification does not provide any scope for any benefit on...

  5. Brand name - the goods bear a superscription ‘manufactured and packed by S.V.S. & Sons’, which is not a brand name or trade name. - There is a clear distinction between...

  6. Valuation - Job Work - In the case in hand, inasmuch as the job-worked goods were sent by the appellants to another job worker for further manufacture and such...

  7. SSI exemption - use of brand name of others - it is obvious that the appellants are not the owners of the brand name, but they have merely acquired the right to produce...

  8. SSI Exemption - since the brand name owners of the brand names affixed on the containers had not been identified in the sense that the statutory certificate of the...

  9. SSI Exemption - Use of third party brand name - permission to use the brand name by the brand name owner shall not make the respondent owner of the brand name - benefit...

  10. SSI exemption - Use of old shareholder's brand name - if the brand name were owned and used by the same company under the old management there is no need of transfer...

  11. Brand name – SSI exemption – contention of the assessees that ‘Micro’ is not a brand name belonging to MPPL but stands for the first name of MCPPL, cannot be accepted- AT

  12. SSI Exemption - Manufacture and clearing dutiable goods with the brand name or trade name of another person - for denial of exemption the brand name or trade name has a...

  13. Branding of goods - Whether mention of name of the Appellant on the goods, as required by FSSAI regulations and Legal Metrology Rules, amounts to brand name or not? -...

  14. SSI exemption upto 10 lakhs - Notification 6/2005-S.T. - brand name - The contention that when the service recipient is the owner of brand name then how can the Noticee...

  15. SSI exemption - use of brand name of others - The appellant is fixing the brand name “Autopal” on the said goods, though the said brand name is registered in the name of...

 

Quick Updates:Latest Updates