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    <title>2018 (4) TMI 1787 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that subsidy amounts paid by the appellants using VAT 37B Challans should not be included in the assessable value for excise duty calculation. Relying on the decision in Welspun Corporation Ltd. case, the impugned orders were set aside, and all appeals were allowed with consequential relief.</description>
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      <description>The Tribunal held that subsidy amounts paid by the appellants using VAT 37B Challans should not be included in the assessable value for excise duty calculation. Relying on the decision in Welspun Corporation Ltd. case, the impugned orders were set aside, and all appeals were allowed with consequential relief.</description>
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