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2013 (4) TMI 330 - AT - Central ExciseEligibility of Cenvat credit on Sugar Cess - Held that - Rule 3 of the Cenvat 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. The appeals are rejected.
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