https://www.taxtmi.com/caselaws?id=222134 Cenvat credit was held inadmissible in respect of Sugar Cess paid under the Sugar Cess Act, 1982 because Rule 3 of the Cenvat Credit Rules, 2004 did not include Sugar Cess among the eligible credits available to a manufacturer. The argument based on Education Cess being collected on Sugar Cess did not assist, as the dispute concerned the admissibility of Cenvat credit and refund, not the levy of Education Cess. The refund claim was therefore rejected. en-us Thu, 31 Jan 2013 00:00:00 +0530 Tue, 16 Apr 2013 17:10:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222134 Cenvat credit was held inadmissible in respect of Sugar Cess paid under the Sugar Cess Act, 1982 because Rule 3 of the Cenvat Credit Rules, 2004 did not include Sugar Cess among the eligible credits available to a manufacturer. The argument based on Education Cess being collected on Sugar Cess did not assist, as the dispute concerned the admissibility of Cenvat credit and refund, not the levy of Education Cess. The refund claim was therefore rejected. Case-Laws Central Excise Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222134