2013 (4) TMI 330

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....bsp;         JUDGEMENT Per : Mr. M.V. Ravindran; These appeals are directed against order in appeal No.321 to 322/2011(Ahd-II)CE/PKJ/Commr.(A)/Ahd, dt.07.09.11. Since both the appeals are in respect of the very same issue, they are being disposed of by a common order. 2. The facts in brief of the case are that the appellant was a 100% EOU engaged....

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....of the duty paid on them. The appellant has also availed & later on claimed refund of the cenvat credit in respect of the sugar Cess. The sugar Cess is levied under section 3(4) of the Sugar Cess Act, 1982 and is not covered under Sub Rule (1) of Rule 3 of the Cenvat Credit Rules, 2004 for availing cenvat credit, the credit of which is not admissible to them. Therefore out of the total refund clai....

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.... Credit Rules clearly stipulates the credit which can be availed by a manufacturer. In the said list of credits that can be availed by a manufacturer, I find that there is no mention of credit that can be availed by a manufacturer on the Sugar Cess, paid under the Sugar Cess Act, 1982. 7. Vide our final order No.A/1028-1029/WZB/AHD/12 dated 13.07.12, this bench had in an identical situation in ....