https://www.taxtmi.com/caselaws?id=243254 Sugar cess under the Sugar Cess Act, 1982 is characterised as a duty of excise, not a fee, because the levy is expressed as an excise impost, is collected under the Central Excise framework, and its proceeds are first credited to the Consolidated Fund of India rather than being earmarked with the quid pro quo normally required for a fee. On that basis, the text states that CENVAT credit is admissible on the cess paid as additional duty of customs on imported raw sugar under the CENVAT Credit Rules, 2004, as the levy answers to excise duty treatment for credit purposes. en-us Tue, 06 Aug 2013 00:00:00 +0530 Sat, 26 Apr 2014 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243254 Sugar cess under the Sugar Cess Act, 1982 is characterised as a duty of excise, not a fee, because the levy is expressed as an excise impost, is collected under the Central Excise framework, and its proceeds are first credited to the Consolidated Fund of India rather than being earmarked with the quid pro quo normally required for a fee. On that basis, the text states that CENVAT credit is admissible on the cess paid as additional duty of customs on imported raw sugar under the CENVAT Credit Rules, 2004, as the levy answers to excise duty treatment for credit purposes. Case-Laws Central Excise Tue, 06 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243254