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2018 (5) TMI 1409 - AT - Central ExciseValuation - inclusion of subsidy in assessable value - Department is of the view to include such subsidy amounts in the value of the goods cleared by the appellants and demanded the differential duty - Held that: - identical issue has came up before the Tribunal in the case of M/s. Shree Cement Ltd. & other 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.
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