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2019 (9) TMI 66 - AT - Central ExciseValuation - inclusion of element of the sales tax collected by it from the buyers in the assessable value - Section 4 of Central Excise Act, 1944 - HELD THAT:- The matter is no longer res-integra as the issue involved in the appeal has already been decided by this Tribunal in the appellant’s own case M/S SHREE CEMENT LIMITED VERSUS CCG&ST, JODHPUR [ 2018 (4) TMI 1161 - 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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