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    <title>2018 (7) TMI 5 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled that VAT payments made using subsidy Challans under the Rajasthan Investment Promotion Scheme should not be included in the assessable value for excise duty calculation. This decision aligned with previous judgments and the scheme&#039;s specific conditions, emphasizing that such payments constituted legal tax payments under the scheme, warranting exclusion from the assessable value. As a result, the impugned orders were set aside, and the appeals were allowed in favor of the appellants.</description>
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      <title>2018 (7) TMI 5 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=362697</link>
      <description>The Tribunal ruled that VAT payments made using subsidy Challans under the Rajasthan Investment Promotion Scheme should not be included in the assessable value for excise duty calculation. This decision aligned with previous judgments and the scheme&#039;s specific conditions, emphasizing that such payments constituted legal tax payments under the scheme, warranting exclusion from the assessable value. As a result, the impugned orders were set aside, and the appeals were allowed in favor of the appellants.</description>
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