2017 (5) TMI 1462

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R) for the Appellant Shri C.R. Raghavendra, Advocate for the Respondent ORDER Per: Madhu Mohan Damodhar The respondents are manufacturers of electric motor and mono block pumps who removed the final products through their branches to the dealers on payment of Central Excise duty. From the list price, they deducted the discount actually allowed as also the discount they actually propose....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o the dealers at the end of every year/month and the same was not retained by them and further held that any discount by whatever name when actually passed on to the buyers was eligible for deduction from the list price for arriving at the assessable value. Aggrieved, the department is before this forum. 2. Today, when the matter came up for hearing, learned AR, on behalf of the Department, rei....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "5. The ld. Counsel for the respondents has relied on the decision of the Tribunal in Mahavir Spinning Mills Ltd. v. CCE, reported in 2007 (207) E.L.T. 94 (Tri.-Del.) and Maruti Udyog Ltd. v. CCE, Delhi reported in 2004 (170) E.L.T. 245 (Tri.-Del.). In the Mahavir Spinning Mills case, the Tribunal decided that additional discount passed through credit note was admissible. In the said case,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat even if the impugned charges related to after sales service, the same was not required to be included in the assessable value. 7. We have carefully considered the facts of the case. In the Bombay Tyres International, dated 14/15 Nov., 1983) [1984 (17) E.L.T. 329 (S.C.)] case, the Hon'ble Apex Court decided that the discount granted to buyer of excisable goods described by whatever nam....