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2018 (4) TMI 220 - AT - Central ExciseValuation - includibility of VAT in assessable value - Department is of the view that the amount of interest was received from State Government Scheme, 2003 is includible in the assessable of the goods - Held that: - identical issue has come up before the Tribunal in the case of Shree Cement Ltd. vs. CCE, Alwar [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-assessee.
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