2001 (4) TMI 156

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.... Member (J)]. - These are three appeals filed by M/s. Brindavan Beverages & Ors. against the common impugned order. 2. Heard both sides. 3. The short point to be considered in this case is whether additional consideration received from the supplier of raw matierials is to be added or not in determining the Assessable value in terms of Rule 5 of the Central Excise Valuation Rules. 4. The l....

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....e price is not the sole consideration, the value of such goods shall be based on the aggregate of such price and the amount of the money value of any additional consideration flowing directly or indirectly from the buyer to the assessee." It is clear from the words used that "any additional consideration flowing directly or indirectly from the buyer to the assessee (emphasis supplied) alone is ....

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....herwise. This being the legal position. Revenue's appeal on this score also has to fail. In view of the above discussions, the Appeal No. 2438/98-A filed by C.C.E., Meerut against Order-in-Original No. 34/97, dated 7-6-1997 is dismissed. We pass the following orders in respect of the other appeals. 5. Smt. Radha Arun, appearing for the revenue submitted that Coolade Beverages Ltd., referred ....