2023 (7) TMI 47

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....neral Manager Taxation of the appellant company submits that this issue is no longer res-Integra as this issue has been considered and decided in favor of the assessee including in their own case of the appellant themselves. He placed reliance on the following: The High Court of Karnataka in the matter of Shree Renuka Sugars ltd 2014(302) ELT 33 (Kar) CESTAT South Zonal Bench Bangalore order in the matter of Shree Renuka Sugars Ltd 2007 (218) ELT 388 (Tri Bang) CESTAT South Zonal Bench Bangalore order in the matter of Shree Renuka Sugars Ltd E/26700/2013-SM Hon'ble Supreme Court Judgment in the matter of Barnagore Jute Factory Co. 1992 (57) ELT 3 (SC) CESTAT New Delhi in the matter of M/s Hin....

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....ed for cenvat credit on sugar cess paid as part of CVD in respect of import of raw sugar. This very issue has been considered by the Hon'ble Karnataka High Court in the appellant's own case. The relevant para of the judgment is below : "This appeal is preferred against the order passed by the CESTAT [2007 (218) E.LT. 388 (Tribunal)] holding that Sugar Cess being a duty of excise in terms of Section 3(4) of the Sugar Cess Act, Cenvat Credit Rules are also applicable to Sugar Cess and therefore Cenvat credit taken on Sugar Cess paid as countervailing duty or CVD is proper and the assessee is entitled to the said benefit of Cenvat credit. ------------------------------------------------------------------------- 12. T....

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....wed to take credit of the duty of excise. Therefore, once a duty of excise is paid, the manufacturer or producer of the final product is entitled to take Cenvat credit. The reference to the Tariff Act is for the purpose of calculating the rate at which such a duty of excise is payable. But once it is established that what is paid is excise duty or in other words a tax and then under Rule 3, the assessee is entitled to the Cenvat credit ------------------------------------------------------------------------------------- 38. Section 3 of the Act provides for levy and collection as a cess for the purpose of Sugar Development Fund Act, 1982, a duty of excise on all sugar produced by any sugar factory in India. Therefore, the ....