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    <title>2018 (4) TMI 1552 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the impugned orders, allowing all appeals with consequential relief. It clarified that VAT amounts paid with 37B Challans should not be included in the assessable value for excise duty calculation under the Investment Promotion Scheme, in line with the Welspun Corporation Ltd. case. This decision provided relief to the appellants by excluding subsidy amounts from the duty payment calculation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=273338</link>
      <description>The Tribunal set aside the impugned orders, allowing all appeals with consequential relief. It clarified that VAT amounts paid with 37B Challans should not be included in the assessable value for excise duty calculation under the Investment Promotion Scheme, in line with the Welspun Corporation Ltd. case. This decision provided relief to the appellants by excluding subsidy amounts from the duty payment calculation.</description>
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