https://www.taxtmi.com/caselaws?id=107220 The Tribunal held that the special rebate offered by the manufacturer to dealers could be deducted from the assessable value of motor vehicles for central excise duty purposes. Additionally, the Tribunal determined that the special rebate scheme, involving the deposit of rebate amounts into a Dealer Reserve Fund, qualified as a permissible discount. The appeals were allowed, and consequential relief was granted to the appellant after setting aside the impugned orders. en-us Wed, 11 Sep 2002 00:00:00 +0530 Mon, 19 Mar 2012 16:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107220 The Tribunal held that the special rebate offered by the manufacturer to dealers could be deducted from the assessable value of motor vehicles for central excise duty purposes. Additionally, the Tribunal determined that the special rebate scheme, involving the deposit of rebate amounts into a Dealer Reserve Fund, qualified as a permissible discount. The appeals were allowed, and consequential relief was granted to the appellant after setting aside the impugned orders. Case-Laws Central Excise Wed, 11 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107220