https://www.taxtmi.com/caselaws?id=776144 Cenvat credit was treated as admissible on Sugar Cess because it was regarded as duty of excise under the Sugar Cess Act, 1982, and therefore fell within Rule 3 of the Cenvat Credit Rules, 2004. Following the view taken in the assessee's own case and supported by the Karnataka High Court, the Tribunal held that credit could be availed on Sugar Cess and that the corresponding demand for reversal, with interest and penalty, could not survive. en-us Tue, 05 Aug 2025 00:00:00 +0530 Wed, 06 Aug 2025 08:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776144 Cenvat credit was treated as admissible on Sugar Cess because it was regarded as duty of excise under the Sugar Cess Act, 1982, and therefore fell within Rule 3 of the Cenvat Credit Rules, 2004. Following the view taken in the assessee's own case and supported by the Karnataka High Court, the Tribunal held that credit could be availed on Sugar Cess and that the corresponding demand for reversal, with interest and penalty, could not survive. Case-Laws Central Excise Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776144