2013 (8) TMI 342

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.... to 67/2011(Ahd-II)CE/CMC/Commr(A)/Ahd, dt.14.02.11. 2. When these appeals were called up for hearing, none appeared on behalf of the appellants. 3. Heard learned A.R. 4. The issue involved in these appeals is admissibility of cenvat credit on sugar cess paid by the appellants. Ld. D.R. relied upon the judgment of Hon'ble High Court of Gujarat in the case of Commissioner Vs. Sahakari Udyo....

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.... operate as a consolidated scheme and the provisions of both the Acts have to be read together. On such conjoint reading, it is apparent that a plain reading by itself would indicate that the sugar cess levied and collected cannot be equated with duty of central excise and therefore, cannot be treated to be part and parcel of the amount on which education cess has to be calculated. In the circumst....