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
transfers, the appellant filed
declarations under Rule 173C with the excise department.
In these declarations, the appellant claimed deduction
towards Sales Tax, Cash Discount and Volume Discount on
excise duty payable to arrive at the assessable value under
Section 4 of the Central Excise and Salt Act, 1944.
3.
Apart from undertaking manufacturing activities, the
appellant at times also receives
