2018 (11) TMI 1681 - SCH - Central Excise

Rebate claim - N/N. F.4(72)FD/Gr.IV/81-18 dated 06.05.1986 - Department was of the view that the rebate so claimed by the appellant is nothing but a form of exemption from payment of CST/VAT and is includible in the transaction value for payment of Central Excise duty - It was held in the case that benefit of deduction from transaction value will be restricted to the actual CST paid i.e. at the partially exempted rate. Held that - Impugned order upheld - appeal dismissed.