Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 342 - AT - Central ExciseCenvat credit on sugar cess - whether the cenvat credit of sugar cess is admissible to the appellants - Held that:- the Cess Act and the Sugar Development Fund Act both have been brought on the statute book simultaneously on the same day and 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 - Following decision of COMMISSIONER Versus SAHAKARI KHAND UDYOG MANDLI LTD.[2010 (3) TMI 718 - GUJARAT HIGH COURT] - Decided against Assessee.
|