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2019 (8) TMI 1544 - AT - Central ExciseValuation - inclusion of additional consideration of sales tax collected by them from the buyers and retained by them to the extent of sales tax liability not actually paid to the State Exchequer in assessable value - Revenue was of the view that the VAT liability discharged by utilizing the investment subsidy granted in form 37B cannot be considered as VAT actually paid, for the purpose of Section 4 of the CEA, 1944 - HELD THAT:- The matter is no longer res-integra as the issue has already been decided by this Tribunal in the case of M/S SHREE CEMENT LIMITED VERSUS CCG&ST, JODHPUR [2018 (4) TMI 1161 - 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. Demand set aside - appeal dismissed - decided against Revenue.
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