https://www.taxtmi.com/caselaws?id=367746 The Tribunal allowed the appeal challenging the inclusion of subsidy amounts granted by the Rajasthan Government in form 37B in the assessable value of goods for Central Excise purposes. It held that the VAT paid through these subsidies constitutes actual tax payment and should be deducted under Section 4(3)(d) of the Central Excise Act. By referencing relevant court decisions and distinguishing previous cases, the Tribunal concluded that the subsidy scheme's requirement for VAT payment justified excluding these amounts from the assessable value, ultimately setting aside the impugned order. en-us Fri, 13 Jul 2018 00:00:00 +0530 Wed, 26 Sep 2018 08:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367746 The Tribunal allowed the appeal challenging the inclusion of subsidy amounts granted by the Rajasthan Government in form 37B in the assessable value of goods for Central Excise purposes. It held that the VAT paid through these subsidies constitutes actual tax payment and should be deducted under Section 4(3)(d) of the Central Excise Act. By referencing relevant court decisions and distinguishing previous cases, the Tribunal concluded that the subsidy scheme's requirement for VAT payment justified excluding these amounts from the assessable value, ultimately setting aside the impugned order. Case-Laws Central Excise Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367746