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2018 (9) TMI 487 - AT - Central ExciseValuation - inclusion of VAT subsidy in the assessable value - Section 4 of the Central Excise Act, 1994 - Held that:- Identical issue decided in the case of GREENLAM INDUSTRIES LTD [2018 (4) TMI 1552 - 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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