https://www.taxtmi.com/caselaws?id=750986 The CESTAT Kolkata held that Movement Plan Rebate (MPR) discounts given by the appellant company through its depots to final customers were allowable deductions from assessable value under Section 4(1) of the Central Excise Act. The Tribunal found that since goods were sold from depots rather than factory gates, and the discounts were known at the time of removal and passed on to customers, they must be considered for duty determination under Rule 7 of Valuation Rules. Citing precedent from the appellant's own case and SC decision in Purolator India Ltd., the Tribunal set aside the Commissioner's order and allowed the appeal. en-us Tue, 02 Apr 2024 00:00:00 +0530 Thu, 04 Apr 2024 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750986 The CESTAT Kolkata held that Movement Plan Rebate (MPR) discounts given by the appellant company through its depots to final customers were allowable deductions from assessable value under Section 4(1) of the Central Excise Act. The Tribunal found that since goods were sold from depots rather than factory gates, and the discounts were known at the time of removal and passed on to customers, they must be considered for duty determination under Rule 7 of Valuation Rules. Citing precedent from the appellant's own case and SC decision in Purolator India Ltd., the Tribunal set aside the Commissioner's order and allowed the appeal. Case-Laws Central Excise Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750986