Cross-model utilisation of discount inadmissible u/s. 4 of Central Excise Act: CESTAT Bangalore

Toyota Kirloskar Motor Private Limited Vs Commissioner of Central Tax (CESTAT Bangalore)

CESTAT Bangalore held that cross-model utilisation of discount resulting into undervaluation are inadmissible under section 4 of the Central Excise Act, 1944.

Facts- The appellants are engaged in the manufacture of Multi Utility Vehicle (MUV) / passenger cars and parts thereof falling under Chapter Sub-Heading 8703 23 10 and 8708 10 90 of the Central Excise Tariff Act, 1985. They manufacture various models of cars viz., Innova, Fortuner, Corolla, Etios Sedan, Etios Liva,

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