https://www.taxtmi.com/caselaws?id=102946 Duty paid as additional or countervailing duty on imported caprolactum used captively as an input was held deductible in excise valuation, following the principle that the duty element on an input retains its character despite captive consumption; the valuation was corrected to allow abatement of that duty. Commission paid to consignment stockists was also held allowable as a trade-related deduction from the composite price under the Central Excise Valuation Rules, 1975, where it formed part of the sale structure. Both deductions were therefore accepted, and the valuation order was modified accordingly. en-us Fri, 18 Dec 1998 00:00:00 +0530 Fri, 17 Feb 2012 11:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102946 Duty paid as additional or countervailing duty on imported caprolactum used captively as an input was held deductible in excise valuation, following the principle that the duty element on an input retains its character despite captive consumption; the valuation was corrected to allow abatement of that duty. Commission paid to consignment stockists was also held allowable as a trade-related deduction from the composite price under the Central Excise Valuation Rules, 1975, where it formed part of the sale structure. Both deductions were therefore accepted, and the valuation order was modified accordingly. Case-Laws Central Excise Fri, 18 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102946