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    <title>2019 (8) TMI 1544 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Department&#039;s appeal. It concluded that the VAT amounts paid using VAT-37B challans should not be included in the assessable value for central excise duty purposes, following precedent. The judgment reaffirmed principles established in previous cases concerning the treatment of VAT subsidies and their effect on assessable value.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Department&#039;s appeal. It concluded that the VAT amounts paid using VAT-37B challans should not be included in the assessable value for central excise duty purposes, following precedent. The judgment reaffirmed principles established in previous cases concerning the treatment of VAT subsidies and their effect on assessable value.</description>
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