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        CEGAT Chennai: Cash discounts now considered abatement from assessable value, extends benefit beyond cash buyers.

        WEST COAST PAPER MILLS LTD. Versus COMMISSIONER OF C. EX., BANGALORE

        WEST COAST PAPER MILLS LTD. Versus COMMISSIONER OF C. EX., BANGALORE - 2000 (122) E.L.T. 859 (Tribunal) The Appellate Tribunal CEGAT, Chennai ruled in favor of the appellant regarding the availability of abatement from the assessable value on prompt payment. The tribunal found that cash discounts should be allowed as abatement across the board, not just for buyers paying in cash. The decision was based on previous cases and the appeal was allowed with consequential relief.

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