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2019 (5) TMI 210 - AT - Central ExciseValuation - deduction of VAT from transaction value - inclusion of subsidy amount in the assessable value - Section 4(3) (d) of Central Excise Act - HELD THAT:- Identical issue decided in the case of KHANNA POLYWARE (P) LTD. VERSUS CCE, JABALPUR [ 2018 (3) TMI 177 - 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 dismissed - decided against Revenue.
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