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2019 (3) TMI 1321 - AT - Central ExciseValuation - inclusion of subsidy amounts utilized for VAT liability in the assessable value - Section 4 of the Central Excise Act - Held that:- relying on assessee own case held that here 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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