https://www.taxtmi.com/caselaws?id=115258 Deduction from assessable value was denied for rent of a duty-paid godown because the record did not prove that the rent was already embedded in factory rent, and separate rented space for the godown had been verified. Depreciation on bottles was sustained on the basis of the 1993-94 figures because the assessee failed to produce 1994-95 figures, and the burden to establish the deduction remained on the assessee. Quantity discount was rejected because the alleged scheme was not shown to have been pre-announced to dealers or supported by reliable trade evidence. The commentary states that deductions from assessable value must be proved by clear evidence and lawful entitlement. en-us Fri, 08 Apr 2005 00:00:00 +0530 Fri, 25 May 2012 12:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115258 Deduction from assessable value was denied for rent of a duty-paid godown because the record did not prove that the rent was already embedded in factory rent, and separate rented space for the godown had been verified. Depreciation on bottles was sustained on the basis of the 1993-94 figures because the assessee failed to produce 1994-95 figures, and the burden to establish the deduction remained on the assessee. Quantity discount was rejected because the alleged scheme was not shown to have been pre-announced to dealers or supported by reliable trade evidence. The commentary states that deductions from assessable value must be proved by clear evidence and lawful entitlement. Case-Laws Central Excise Fri, 08 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115258