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2018 (7) TMI 519 - AT - Central ExciseValuation - inclusion of VAT / CST subsidy in assessable value - Held that:- The issue decided in the case of M/S. UNIVERSAL CABLES LTD. APPELLANT VERSUS COMMISSIONER OF GST, CENTRAL EXCISE, CUSTOMS, JABALPUR [2018 (3) TMI 1229 - 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 allowed - decided in favor of appellant.
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