2018 (7) TMI 519 – CESTAT NEW DELHI – TMI – Valuation – inclusion of VAT / CST subsidy in assessable value – Held that:- The issue decided in the case of M/S. UNIVERSAL CABLES LTD. APPELLANT VERSUS COMMISSIONER OF GST, CENTRAL EXCISE, CUSTOMS, JABALPUR [2018 (3) TMI 1229 – 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. – Appeal No. E/50872/2018-CU[DB] – A/52268/2018-EX[DB] – Dated:- 1-6-2018 – Mr. Bijay Kumar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Represented by Ms. Priyanka Goel, Advocate for the Appellant. Represented by Shri R.K. Mishra, D.R. for t
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ral Excise duty on the availment of subsidies. Resultantly, the demand thereof was confirmed vide the order dated 30.03.2017 and was also upheld vide the order under challenge. 2. We have heard Ms. Priyanka Goel for the Appellant, and Sh. R.K. Mishra, learned D.R. for the Department. Learned counsels have mentioned that the matter has already been decided by the Tribunal vide the Order dated 09.05.2018 in the case of M/s Shriji Polymers I. Ltd. & others vs. CCE&ST, Indore in Appeal No. E/50813-50815/2018 [Final Order No. 51741-51743/2018 dated 09.05.2018]. Relying upon the case of M/s Pioneer Engineer Industries vs. CCE, Indore, 2018 (3) TMI 1229 – Cestat, New Delhi and following the said both the orders, we hereby set aside the ord
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