M/S. PUROLATOR INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-III
Appeal is disposed of accordingly
C.A. No.-001959-001959 - 2006Supreme Court25 Aug 2015
Section 11ASection 11A(1)Section 38ASection 4
disallowed only because they are not
payable at the time of each invoice or deducted
from the invoice price.” (at para 1)
16.
In the second judgment in Government of India v.
Madras Rubber Factory Ltd., 1995 (77) ELT 433 (SC),
what has been held is as follows:-
“Year Ending Discount and Prompt
Payment Discount:
What is called 'Year-ending
