https://www.taxtmi.com/caselaws?id=363017 Sugar cess under the Sugar Cess Act, 1982 is treated as a duty of excise because Section 3 expressly characterises it that way and makes it additional to the ordinary excise duty. As the Central Excise Act and the related rules apply to levy and collection of the cess, it qualifies as eligible duty for Cenvat credit under Rule 3(1) of the Cenvat Credit Rules, 2004. Following the Karnataka High Court view in Shree Renuka Sugar Ltd. and earlier relief granted in the appellant's own matters, the contrary view of the lower authority could not stand. Denial of Cenvat credit, with consequential demand, interest, and penalty, was therefore unsustainable. en-us Thu, 05 Jul 2018 00:00:00 +0530 Sat, 07 Jul 2018 06:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363017 Sugar cess under the Sugar Cess Act, 1982 is treated as a duty of excise because Section 3 expressly characterises it that way and makes it additional to the ordinary excise duty. As the Central Excise Act and the related rules apply to levy and collection of the cess, it qualifies as eligible duty for Cenvat credit under Rule 3(1) of the Cenvat Credit Rules, 2004. Following the Karnataka High Court view in Shree Renuka Sugar Ltd. and earlier relief granted in the appellant's own matters, the contrary view of the lower authority could not stand. Denial of Cenvat credit, with consequential demand, interest, and penalty, was therefore unsustainable. Case-Laws Central Excise Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363017