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2018 (8) TMI 164 - AT - Central ExciseValuation - inclusion of VAT in assessable value - Revenue was of the view that VAT liability discharged by utilising the investment subsidy granted in Form 37B cannot be considered as VAT actually paid, for the purpose of Section 4 of the Central Excise Act, 1944 - Held that:- The identical issue has come up before the Tribunal in the case of Shree Cements Ltd. V/s CCE [2018 (1) TMI 915 - 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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