Assessee Can Claim CENVAT Credit on Cess Paid as Additional Duty on Imported Raw Sugar Under Sugar Cess Act 1982.

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....Assessee was entitled to claim CENVAT credit in respect of the cess paid as additional duty (CVD) on raw sugar imported under the Sugar Cess Act of 1982 read with Section 3 of the Customs Tariff Act, 1975 - HC....