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2018 (5) TMI 2058 - AT - Central ExciseValuation - inclusion of subsidy amounts in the value of the goods cleared by the appellants - appellant was required to deposit VAT/CST/SGST as per the applicable rate and in terms of Rajasthan Investment Promotion Scheme - HELD THAT:- An identical issue has came up before the Tribunal in a number of cases including GREENLAM INDUSTRIES LTD, MARUDHAR POLYSACKS PVT LTD, VAISHNO WIRE PVT LTD, MAHARAJA CABLES, WELLMAC PLASTICS PRIVATE LIMITED, SRV INTERNATIONAL PVT LTD, STAR GLOBAL ENDURA LTD, ALLIANCE POLYSACKS PVT LTD. VERSUS COMMISSIONER OF CGST & CENTRAL EXCISE-JAIPUR-I, C.C.E. & S.T. JAIPUR-I [2018 (4) TMI 1787 - CESTAT NEW DELHI] where it was held that there is no others 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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