https://www.taxtmi.com/caselaws?id=439774 Cenvat credit was held admissible on sugar cess paid as part of countervailing duty on import of raw sugar because the cess was treated in law as a duty of excise. The Tribunal relied on the assessee's earlier litigation and the statutory scheme to apply the Cenvat Credit Rules to the cess component when collected through CVD. On that basis, the cess fell within the credit mechanism, and the impugned order was set aside in favour of the assessee. en-us Wed, 28 Jun 2023 00:00:00 +0530 Tue, 22 Aug 2023 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439774 Cenvat credit was held admissible on sugar cess paid as part of countervailing duty on import of raw sugar because the cess was treated in law as a duty of excise. The Tribunal relied on the assessee's earlier litigation and the statutory scheme to apply the Cenvat Credit Rules to the cess component when collected through CVD. On that basis, the cess fell within the credit mechanism, and the impugned order was set aside in favour of the assessee. Case-Laws Central Excise Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439774