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2018 (7) TMI 325 - AT - Central ExciseCENVAT credit - denial of credit on the ground that ‘Sugar Cess’ is a duty of excise - Rule 3 of the Cenvat Credit Rules, 2004 - Held that:- It is settled that Sugar Cess is a tax and not a fee and the ld. Commissioner (Appeals) has erred in holding that sugar cess is not a tax. Credit cannot be denied - Appeal allowed - decided in favor of appellant.
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