2023 (2) TMI 1029

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....er Legal Shri. Tara Prakash, Deputy Commissioner (Authorized Representative) for the Respondent ORDER The issue involved in the present case is that whether the appellant being a sugar industry is entitled for the Cenvat Credit in respect of Sugar Cess and Education Cess paid on such Sugar Cess levied under Sugar Cess Act, 1982, the cess was paid as additional duty on the import of raw su....

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....W DELHI 3. Shri Tara Prakash, Learned Deputy Commissioner (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. We find that there is no specific mention of Sugar Cess And Education Cess paid on such Sugar Cess under Rule 3 of Cenvat Credit Ru....