https://www.taxtmi.com/caselaws?id=385298 VAT discharged through VAT-37B challans under a State incentive scheme was treated as valid tax payment, so those amounts were not required to be added to the assessable value for central excise duty under Section 4 of the Central Excise Act, 1944. The Tribunal followed its earlier decision and related authorities, holding that tax paid through the Government's challan mechanism could not be characterised as an includible subsidy or remission amount. The demand based on such inclusion was therefore unsustainable, the impugned order was set aside, and the assessee's appeal succeeded. en-us Mon, 05 Aug 2019 00:00:00 +0530 Tue, 03 Sep 2019 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385298 VAT discharged through VAT-37B challans under a State incentive scheme was treated as valid tax payment, so those amounts were not required to be added to the assessable value for central excise duty under Section 4 of the Central Excise Act, 1944. The Tribunal followed its earlier decision and related authorities, holding that tax paid through the Government's challan mechanism could not be characterised as an includible subsidy or remission amount. The demand based on such inclusion was therefore unsustainable, the impugned order was set aside, and the assessee's appeal succeeded. Case-Laws Central Excise Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385298