https://www.taxtmi.com/caselaws?id=88740 Dealer-incurred expenses covered by debit notes were held not to form part of the assessable value for central excise because the expenses were incurred by the dealers, not by the assessee. In the absence of evidence that the assessee itself bore those costs or that any financial flow back existed from the dealers to the assessee, the disputed amount could not be added to value. The Revenue's reliance on the Supreme Court decision on enrichment of value did not alter the result on these facts. en-us Wed, 31 Dec 1997 00:00:00 +0530 Tue, 20 Sep 2011 18:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88740 Dealer-incurred expenses covered by debit notes were held not to form part of the assessable value for central excise because the expenses were incurred by the dealers, not by the assessee. In the absence of evidence that the assessee itself bore those costs or that any financial flow back existed from the dealers to the assessee, the disputed amount could not be added to value. The Revenue's reliance on the Supreme Court decision on enrichment of value did not alter the result on these facts. Case-Laws Central Excise Wed, 31 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88740