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TMI Blog2018 (5) TMI 1662X X X X Extracts X X X X X X X X Extracts X X X X ..... urpose of manufacturing different commodities. The appellants availed the benefit of the scheme of Government of Madhya Pradesh under Udyog Nivesh Samvardhan Sahayata Yozna, 2004. As per the above scheme the appellants received certain subsidies upon payment of commercial tax/ sales tax/ CST. Revenue was of the view that the subsidy amounts are required to be included in the assessable value for payment of Central Excise duty. Accordingly, differential duty stands demanded against the appellants. Aggrieved by the decisions the present set of appeals has been filed before the Tribunal. 3. With the above background, we heard Ms. Priyanka Goel, Ld. Counsel for the appellant and Shri S.K. Bansal, Ld. DR for the Revenue. 4. After hearing both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 73 of 2017 taken the view that payment of VAT using 37B Challans cannot be considered as actual payment of VAT. 8. Both sides have referred to the decision of the Apex Court in the case of Super Synotex India Ltd. In the above decision the Apex Court has categorically held that after 01/07/2000, unless the sales tax/VAT is actually paid to the good, no benefit towards excise duty can be given in terms of Section 4(3)(d). However, we note that the Tribunal in the case of Welspun Corporation Ltd. (Supra) has distinguished the decision of the Apex Court in the light of Gujarat VAT Act, 2003. In the Welspun Corporation Ltd. case, the assesse had opted for remission of tax scheme under which a portion of the VAT paid was remitted back to the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sset. There was no option to claim exemption from payment of sales tax. The quantum of remission was based upon the investment made in the fixed assets. The condition of the remission amongst others included to remain in production, employment of certain percentage of persons in assessee unit, and numerous other 4 Excise Appeal No.51973 of 2017 conditions as brought out in Para 9 of the impugned Order-in-Appeal. 11. By following the decision of the Tribunal in the Welspun Corporation Ltd. case we conclude that there is no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans. 12. In the result, the impugned orders are set aside and the appeals are allowed." 5. By following our earl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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