Supreme Court · 2006 INSC 511 · Decided 14 August 2006
M/S. Alembic Glass Industries LTD. v. The Commissioner of Central Excise
- Court
- Supreme Court of India
- Citation
- 2006 INSC 511 · [2006] SUPP. 4 S.C.R. 550
- Case number
- CIVIL APPEAL No. 43/1998
- Decided
- 14 August 2006
- Bench
- ARIJIT PASAYAT, TARUN CHATTERJEE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4(a)
Headnote
Central Excises and Salt Act, 1944-Section 4(a)-Arms length transaction-Factory of assessee closed down--For revival, assessee cut C down its costs on advertising and publicity--Adveriising cost incurred by bulk purchaser to boost up sale--Inclusion of, in assessable value of assessee's to insist on advertising under the agreement with bulk purchaser-Transaction was at arms length, hence cost so incurred by bulk purchaser is not includible in assessable value of assessee's goods. D Due to closure of the appellant's glass factory, the production came to an end. The appellant
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