VAT Subsidy not includible in Assessable Value of goods manufactured by appellants

M/s Shree Cement Limited Vs. CCG&ST (CESTAT Delhi) The present appeal is filed against the Order-in-Original No. JOD- EXCUS-000-COM-0015-17-18 dated 22.09.2017 passed by the Commissioner, Central Goods & Service Tax, Jodhpur. 2. Brief facts of the case are that the appellants have their factories situated in the State of Rajasthan and were operating under Rajasthan Investment Promotion Scheme which was notified by Government of Rajasthan with the objective of facilitating investment in the establishment of new enterprises. Under the various schemes of the Rajasthan Government, the appe...