https://www.taxtmi.com/caselaws?id=776144 The CESTAT Ahmedabad allowed the appeal, setting aside the impugned order that disallowed CENVAT credit on Sugar Cess. The Tribunal relied on its Division Bench decision and the Karnataka HC ruling, which held that the appellant was legally entitled to claim CENVAT credit on Sugar Cess paid on imported raw sugar. Consequently, the penalty imposed under Rule 15(1) of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 was also set aside. en-us Tue, 05 Aug 2025 00:00:00 +0530 Wed, 06 Aug 2025 08:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776144 The CESTAT Ahmedabad allowed the appeal, setting aside the impugned order that disallowed CENVAT credit on Sugar Cess. The Tribunal relied on its Division Bench decision and the Karnataka HC ruling, which held that the appellant was legally entitled to claim CENVAT credit on Sugar Cess paid on imported raw sugar. Consequently, the penalty imposed under Rule 15(1) of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 was also set aside. Case-Laws Central Excise Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776144