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2018 (6) TMI 870 - AT - Central ExciseValuation - inclusion of amount of VAT paid on subsidy in assessable value - Held that:- Identical issue decided in the case of SHREE CEMENT LTD. SHREE JAIPUR CEMENT LTD. VERSUS CCE, ALWAR [2018 (1) TMI 915 - CESTAT NEW DELHI], where it was held that the incentive is in the nature of the subsidy which have been received from the State Government and therefore such subsidy cannot be considered as an additional consideration - appeal allowed - decided in favor of appellant.
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