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    <title>2019 (3) TMI 1088 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that VAT paid using 37B Challans should not be included in the assessable value for excisable products clearance. The decision aligned with the precedent set in Commissioner of Central Excise v/s Welspun Corporation Ltd., distinguishing it from the Super Synotex case. The Tribunal emphasized the legitimacy of VAT payment through 37B Challans as per the Rajasthan Government&#039;s scheme requirements, ultimately allowing the appeals and setting aside the impugned orders.</description>
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      <title>2019 (3) TMI 1088 - CESTAT NEW DELHI</title>
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      <description>The Tribunal ruled in favor of the appellant, holding that VAT paid using 37B Challans should not be included in the assessable value for excisable products clearance. The decision aligned with the precedent set in Commissioner of Central Excise v/s Welspun Corporation Ltd., distinguishing it from the Super Synotex case. The Tribunal emphasized the legitimacy of VAT payment through 37B Challans as per the Rajasthan Government&#039;s scheme requirements, ultimately allowing the appeals and setting aside the impugned orders.</description>
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