COMMISSIONER OF CENTRAL EXCISE, DELHI vs M/S. MARUTI UDYOG LTD. — C.A. No. 3783/2000

Summary of C.A. No. 003783/2000 - Commissioner of Central Excise, Delhi v. Maruti Udyog Ltd. The Supreme Court dismissed the revenue's appeal, upholding the Appellate Tribunal's decision that Maruti Udyog was entitled to deduct the excise duty element from the sale price of scrap when determining assessable value under Section 4(4)(d)(ii) of the Central Excises & Salt Act. Since the purchaser bore no obligation to pay additional amounts beyond the agreed sale price, the entire transaction price constituted a "cum-duty price," requiring the embedded excise duty component to be excluded when calculating the taxable value. This case analysis is maintained by casestatus.in based on publicly available court records.