CESTAT on Inclusion of VAT Subsidy in Assessable Value

M/s Maihar Cement Vs CCE & ST Jabalpur (CESTAT Delhi) The present appeal is against the Order-in-Original No.26/2017 dated 28.09.2017. The appellant is a manufacturer of cement and clinker falling under chapter heading 2523 of the Central Excise Tariff. The Central Excise duty on the cement sold by the appellant was mostly discharged on MRP basis under Section 4A and partly by payment of Central Excise Duty on Transaction Value at Adv. Rates. During the course of audit of the record of the asessee, the departmental officers noticed that during the period 2014-16, the appellant was charging...