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TMI Blog2019 (4) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Anirudh, Shri G.K. Sarkar, Shri Prashant & Ms. Priyanka Goel, Advocates for the appellant Shri S.K. Bansal, H.C. Saini & Shri P. Juneja, DRs. For the respondent ORDER Per Anil Choudhary: In all these appeals, the facts are that the appellants are manufacturers of PP Woven Sacks & PP Woven Fabrics having their factories in the state of Rajasthan and were operating under Rajasthan Inves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act, 1944. Accordingly, Revenue proceeded to include such subsidy amounts in the value of the goods cleared by the appellants and demanded the differential duty. The impugned orders also charged interest and penalties on such differential duty. Aggrieved by the impugned orders, present appeals have been filed. 2. Heard both the sides and perused the records. 3. The Ld. DR defendi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4/2017-EX(DB) vide Final Order No.50189-50191/2018 dated 18.01.2018, wherein it has been held as under:- "7. We have heard both sides at length and perused the appeal record. As out lined above, the appellants are covered by the Investment Promotion Schemes of the Rajasthan Government. In terms of the various schemes of the Rajasthan Government, the appellants are required to discharge their VAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of VAT. " 5. 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 Corporatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allan are considered legal payments of tax. In view of the above, Revenue is not correct in taking the view that VAT liability discharged by utilizing such subsidy challans cannot be taken as VAT actually paid. 7. By following the precedent decision of the Tribunal in Shree Cement Ltd. case (supra), we conclude that there is no justification for inclusion in the assessable value, the VAT amounts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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