M/S. PUROLATOR INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-III

Appeal is disposed of accordingly

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

M/S. B.P.L. LTD. vs. COMMNR. OF CENTRAL EXCISE, CALICUT