https://www.taxtmi.com/caselaws?id=758778 Sugar cess was treated as a levy in the nature of duty of excise, and Rule 3(4) of the CENVAT Credit Rules, 2004 was read as permitting utilisation of CENVAT credit for payment of duty of excise. Because no express exclusion barred sugar cess from such utilisation, the Tribunal distinguished clean energy cess cases that depended on a specific exclusion by notification. On that basis, CENVAT credit was held to be validly usable to discharge sugar cess, and the demand, interest and penalty premised on cash payment only were unsustainable. en-us Fri, 13 Sep 2024 00:00:00 +0530 Thu, 19 Sep 2024 08:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758778 Sugar cess was treated as a levy in the nature of duty of excise, and Rule 3(4) of the CENVAT Credit Rules, 2004 was read as permitting utilisation of CENVAT credit for payment of duty of excise. Because no express exclusion barred sugar cess from such utilisation, the Tribunal distinguished clean energy cess cases that depended on a specific exclusion by notification. On that basis, CENVAT credit was held to be validly usable to discharge sugar cess, and the demand, interest and penalty premised on cash payment only were unsustainable. Case-Laws Central Excise Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758778