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2018 (6) TMI 1349 - AT - Central ExciseValuation - inclusion of VAT subsidy amount (in the form of Vat-37 B challans, which can be utilized for subsequent period for discharge VAT), for arriving at the assessable value - Section 4 of the Central Excise Act, 1944 - Held that:- The issue is covered by the decision in the case of GREENLAM INDUSTRIES LTD [2018 (4) TMI 1552 - 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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