https://www.taxtmi.com/caselaws?id=289491 Cenvat credit on Sugar Cess was treated as admissible where the governing law, read with section 3(4) of the Sugar Cess Act, 1982, incorporates the Central Excise framework by reference; the Tribunal followed the Karnataka High Court view and distinguished contrary rulings that did not address Sugar Cess credit specifically. Recredit of duty reversed under protest was also held not barred by limitation, because the reversal had been made with liberty to recredit and the age of the original invoices did not by itself create a time bar. The denial of both credit and recredit was therefore unsustainable, and consequential relief followed. en-us Wed, 07 Aug 2019 00:00:00 +0530 Mon, 03 Aug 2020 14:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289491 Cenvat credit on Sugar Cess was treated as admissible where the governing law, read with section 3(4) of the Sugar Cess Act, 1982, incorporates the Central Excise framework by reference; the Tribunal followed the Karnataka High Court view and distinguished contrary rulings that did not address Sugar Cess credit specifically. Recredit of duty reversed under protest was also held not barred by limitation, because the reversal had been made with liberty to recredit and the age of the original invoices did not by itself create a time bar. The denial of both credit and recredit was therefore unsustainable, and consequential relief followed. Case-Laws Central Excise Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289491