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2019 (1) TMI 366 - AT - Central ExciseValuation - inclusion of subsidy amounts in the value of the goods cleared by the appellants in assessable value - Section 4 of the Central Excise Act - Held that:- It appears that the identical issue has come up before the Tribunal in the case of Shree Cements Ltd. V/s 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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