Additional Excise Duty Not Payable on VAT Incentive: CESTAT Mumbai

Alpha Industries Vs Commissioner of Central Excise (CESTAT Mumbai)

The Tribunal ruled that the demand raised was not sustainable, and Alpha Industries was not liable to pay additional excise duty on the VAT incentive amount.

Alpha Industries, engaged in manufacturing excisable goods, availed benefits under the Goa VAT NPV Scheme, 2005, which allowed tax deferment or partial payment of VAT/Sales Tax. The department contended

Please become a Premium member. If you are already a Premium member, login here to access the full content.