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2018 (11) TMI 1753 - AT - Central ExciseValuation - inclusion of reimbursed subsidy amount admissible under the Scheme towards the payment VAT on future sale, in assessable value - HELD THAT:- The same issue has been decided by this Hon’ble Tribunal in case of KHANNA POLYWARE (P) LTD. VERSUS CCE, JABALPUR [2018 (3) TMI 177 - 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 dismissed - decided against Revenue.
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