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<h1>Supreme Court: Trade discount deductible, machine usage not part of assessable value. Department's appeals dismissed.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, MUMBAI Versus PEPSICO INDIA HOLDINGS (P) LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, MUMBAI Versus PEPSICO INDIA HOLDINGS (P) LTD. - 2009 (234) E.L.T. 385 (S.C.) The Supreme Court determined that the assessee was entitled to deduction for trade discount and that 'machine usage charges' did not form part of the assessable value of the product. The Court dismissed the Civil Appeals filed by the Department with no order as to costs.