Excise Duty Valuation Cannot Include Sales Tax Paid at NPV Under Incentive Scheme: CESTAT Mumbai

BILT Graphics Paper Products Ltd Vs Commissioner of Central Excise (CESTAT Mumbai)

BILT Graphics Paper Products Ltd challenged an order of the Commissioner of Central Excise, Wardha, seeking recovery of central excise duty of ₹3.06 crore under Section 11A of the Central Excise Act, 1944, along with interest and a penalty of equal amount under Sections 11AB and 11AC. The dispute arose from the treatment of sales tax collected under the Maharashtra State Government’s deferred payment scheme, part of its 1993 Package Scheme of Incentives. Under this scheme, manufacturers could def

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