https://www.taxtmi.com/caselaws?id=32561 Genuine trade discount is deductible when the factual finding shows no flow-back or return, because the discount is not a device to inflate value. Machine usage charges are not includable in assessable value where the vending machine is owned by one company but the charges are payable to another and do not form part of the price of the goods. On both valuation issues, the assessee prevailed and the departmental appeals were dismissed. en-us Wed, 14 Jan 2009 00:00:00 +0530 Sat, 14 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32561 Genuine trade discount is deductible when the factual finding shows no flow-back or return, because the discount is not a device to inflate value. Machine usage charges are not includable in assessable value where the vending machine is owned by one company but the charges are payable to another and do not form part of the price of the goods. On both valuation issues, the assessee prevailed and the departmental appeals were dismissed. Case-Laws Central Excise Wed, 14 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32561