https://www.taxtmi.com/caselaws?id=771483 Sugar cess paid under the Sugar Cess Act, 1982 was treated as a duty of excise rather than a fee, so the absence of an express reference in Rule 3(1) of the Cenvat Credit Rules, 2004 did not defeat credit entitlement. Relying on an earlier Division Bench decision, the Court rejected the revenue's attempt to deny CENVAT credit on sugar cess and answered the issue against the revenue. en-us Wed, 21 May 2025 00:00:00 +0530 Tue, 27 May 2025 08:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771483 Sugar cess paid under the Sugar Cess Act, 1982 was treated as a duty of excise rather than a fee, so the absence of an express reference in Rule 3(1) of the Cenvat Credit Rules, 2004 did not defeat credit entitlement. Relying on an earlier Division Bench decision, the Court rejected the revenue's attempt to deny CENVAT credit on sugar cess and answered the issue against the revenue. Case-Laws Central Excise Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771483