{"id":25541,"date":"2001-02-14T00:00:00","date_gmt":"2001-02-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/deccan-mechanical-chemical-vs-commissioner-of-central-excise-on-14-february-2001"},"modified":"2016-07-01T13:20:16","modified_gmt":"2016-07-01T07:50:16","slug":"deccan-mechanical-chemical-vs-commissioner-of-central-excise-on-14-february-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/deccan-mechanical-chemical-vs-commissioner-of-central-excise-on-14-february-2001","title":{"rendered":"Deccan Mechanical &amp; Chemical &#8230; vs Commissioner Of Central Excise &amp; &#8230; on 14 February, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Deccan Mechanical &amp; Chemical &#8230; vs Commissioner Of Central Excise &amp; &#8230; on 14 February, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> Gowri Shankar, Member (T) <\/p>\n<p> 1. The question for consideration in this appeal is whether the national interest(not actually paid or claimed) on the advances given by the purchasers of the goods manufactured by the appellant is to be included in the assessable value of these goods. The Commissioner has advanced as a reason for ordering such inclusion in the fact that, but for these advances, the manufacturer would have been compelled to resort to commercial borrowing on payment of interest.\n<\/p>\n<p> 2. It is now settled by the Supreme Court (VST Industries Vs. CCE 1998(97) ELT 395, etc.)that, unless a nexus is established between the fact of the advances and a reduction in the prices of the excisable commodity, the notional interest on such advances cannot form part of such assessable value. The reason advanced by the Commissioner by no means establishes such nexus.\n<\/p>\n<p> 3. Accordingly, the appeal is allowed and the impugned order set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Deccan Mechanical &amp; Chemical &#8230; vs Commissioner Of Central Excise &amp; &#8230; on 14 February, 2001 ORDER Gowri Shankar, Member (T) 1. The question for consideration in this appeal is whether the national interest(not actually paid or claimed) on the advances given by the purchasers of the goods [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-25541","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Deccan Mechanical &amp; Chemical ... vs Commissioner Of Central Excise &amp; ... on 14 February, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/deccan-mechanical-chemical-vs-commissioner-of-central-excise-on-14-february-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deccan Mechanical &amp; 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