https://www.taxtmi.com/caselaws?id=41115 The case involved a company claiming quantity discounts for goods used internally for manufacturing fertilizers. The Asstt. Collector initially disallowed the discounts, but the Appellate Collector accepted the company's appeal. However, the Central Government challenged this decision, arguing that the discounts were conditional on future transactions and not admissible under the Central Excises and Salt Act. After review, the Government concluded that conditional discounts were not permissible, leading to the reinstatement of the original order disallowing the quantity discounts for captive consumption. en-us Tue, 23 Nov 1976 00:00:00 +0530 Fri, 21 May 2010 11:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41115 The case involved a company claiming quantity discounts for goods used internally for manufacturing fertilizers. The Asstt. Collector initially disallowed the discounts, but the Appellate Collector accepted the company's appeal. However, the Central Government challenged this decision, arguing that the discounts were conditional on future transactions and not admissible under the Central Excises and Salt Act. After review, the Government concluded that conditional discounts were not permissible, leading to the reinstatement of the original order disallowing the quantity discounts for captive consumption. Case-Laws Central Excise Tue, 23 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41115