https://www.taxtmi.com/caselaws?id=50679 Additional consideration is includible in assessable value under Rule 5 of the Central Excise Valuation Rules only when it flows directly or indirectly from the buyer to the assessee in sales covered by section 4(1)(a) of the Central Excise Act. The Tribunal held that who fixed the price was immaterial, but a payment made by the supplier of raw materials was not such buyer-derived consideration and therefore could not be added to assessable value. The impugned order was set aside and the assessee's appeals were allowed with consequential relief. en-us Mon, 16 Apr 2001 00:00:00 +0530 Wed, 25 Aug 2010 13:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50679 Additional consideration is includible in assessable value under Rule 5 of the Central Excise Valuation Rules only when it flows directly or indirectly from the buyer to the assessee in sales covered by section 4(1)(a) of the Central Excise Act. The Tribunal held that who fixed the price was immaterial, but a payment made by the supplier of raw materials was not such buyer-derived consideration and therefore could not be added to assessable value. The impugned order was set aside and the assessee's appeals were allowed with consequential relief. Case-Laws Central Excise Mon, 16 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50679