2000 (10) TMI 330

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....e Respondents. [Order per : Gowri Shankar, Member (T)]. - The respondent to this appeal is M/s. Indian Petrochemical Corporation Limited (IPCL for short). We are concerned with the hydrocyanic acid which obtained by it as a by product and sold it to M/s. Gujarat State Fertiliser Corporation Limited (GSFC for short) and Gujarat Alkali & Chemicals Limited (GACL for short). The assessee deducte....

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....s to store and the assessee therefore had to sell at whatever price they could fetch. He therefore permitted the discount and allowed the assessee's appeal setting aside the Assistant Collector's order. Hence this appeal before us. 2. The ground in the department's appeal is that the reason for higher discount given to GSFC is attributable to the fact that the GSFC has created a facility f....

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....termed as consideration which is not commercial. Whether if GACL had not made this facility available to the respondent it would have necessarily have led to incur expenditure on this extra facilities is a matter of speculation. It might have decided to dispose of the goods by some method. The judgment of the Supreme Court in Metal Box India v. CCE - 1995 (75) E.L.T. 449 referred by the department....