https://www.taxtmi.com/caselaws?id=99554 Under excise valuation principles, a consistently granted 22% trade discount could not be disallowed merely because the goods were cleared to depots and later sold from there. The Tribunal treated the factory-gate price, after deducting the uniform trade discount allowed to all customers, as the correct assessable value, and held that routing through depots did not change that position. The attempt to deny the deduction solely on the basis of depot clearances was therefore unsustainable, and the assessee remained entitled to the discount for valuation purposes. en-us Tue, 19 Jun 2001 00:00:00 +0530 Fri, 27 Jan 2012 17:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99554 Under excise valuation principles, a consistently granted 22% trade discount could not be disallowed merely because the goods were cleared to depots and later sold from there. The Tribunal treated the factory-gate price, after deducting the uniform trade discount allowed to all customers, as the correct assessable value, and held that routing through depots did not change that position. The attempt to deny the deduction solely on the basis of depot clearances was therefore unsustainable, and the assessee remained entitled to the discount for valuation purposes. Case-Laws Central Excise Tue, 19 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99554