https://www.taxtmi.com/caselaws?id=174786 The appeal against an Order-in-Original alleging undervaluation and short payment of Central Excise duty due to non-inclusion of sales tax incentives in the assessable value was allowed by the Tribunal. The appellant's argument that the incentives received prior to 2006-07 should not be included in the assessable value was accepted, citing a previous judgment. The Tribunal emphasized the significance of considering government schemes and circulars in determining assessable value for Central Excise duty, providing clarity for manufacturers benefiting from sales tax incentives. en-us Wed, 22 Feb 2012 00:00:00 +0530 Tue, 20 Oct 2015 12:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174786 The appeal against an Order-in-Original alleging undervaluation and short payment of Central Excise duty due to non-inclusion of sales tax incentives in the assessable value was allowed by the Tribunal. The appellant's argument that the incentives received prior to 2006-07 should not be included in the assessable value was accepted, citing a previous judgment. The Tribunal emphasized the significance of considering government schemes and circulars in determining assessable value for Central Excise duty, providing clarity for manufacturers benefiting from sales tax incentives. Case-Laws Central Excise Wed, 22 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174786