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2018 (5) TMI 1662 - CESTAT NEW DELHIValuation - inclusion of subsidy in assessable value - differential duty demand - appellants received certain subsidies upon payment of commercial tax/ sales tax/ CST. - Revenue was of the view that the subsidy amounts are required to be included in the assessable value for payment of Central Excise duty - Held that:- Similar case has come up before the Tribunal in the case of M/s Pioneer Engineer Industries V/s CCE, Indore [2018 (3) TMI 1229 - CESTAT, NEW DELHI], where relying on the case of M/s. Pioneer Engineer Industries vs. CCE, Indore [2018 (2) TMI 9 - CESTAT NEW DELHI] where it was held that there is no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans - appeal allowed - decided in favor of appellant.
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