1998 (6) TMI 158

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....Respondents. [Order per : K. Sankararaman, Member (T)]. - This is an appeal against the order in appeal dated 29-11-1991 passed by the Collector of Central Excise (Appeals), Chandigarh rejecting the appeal filed before her by the appellant against the Order-in-Original of the Assistant Collector of Central Excise, Patiala. The Assistant Collector by his said order disallowed deductions claim....

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....istribution expenses, the deduction of which is claimed from the price for arriving at the assessable value, are actually depot expenses. Such expenses do not qualify for deduction as held by the Supreme Court in the MRF judgment [1995 (77) E.L.T. 433 (S.C.)]. As regards the other deduction claimed by them, Shri Ali states that while the Sales Tax paid by the assessee would be eligible for deducti....

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....Collector had observed in his order that the sales tax amount in question had been paid on the finished goods at the time of removal but were subsequently received back for reprocessing. He has proceeded to state that the element of Sales Tax which appellant had claimed for deduction was not to be passed on to the Sales Tax Department and as such no deduction on this account appeared to be admissi....