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2019 (7) TMI 1862 - AT - Central ExciseValuation - inclusion of VAT subsidy amount for arriving at the assessable value - Section 4 of the Central Excise Act, 1944 - HELD THAT:- The issue is covered by the appellant own case [2018 (1) TMI 915 - CESTAT NEW DELHI] 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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