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2023 (7) TMI 47 - AT - Central ExciseCENVAT Credit - sugar cess paid as CVD in respect of import of raw sugar - HELD THAT:- This very issue has been considered by the Hon’ble Karnataka High Court in the appellant’s own case COMMISSIONER OF CENTRAL EXCISE VERSUS M/S SHREE RENUKA SUGARS LTD [2014 (1) TMI 1469 - KARNATAKA HIGH COURT] where it was held that Assessee was entitled to claim CENVAT credit in respect of the cess paid as additional duty (CVD) on raw sugar imported under the Sugar Cess Act of 1982 read with Section 3 of the Customs Tariff Act, 1975. In view of the Karnataka High Court judgment In favor of the appellant themselves, the issue is no longer res-Integra. Accordingly the appellant is legally entitled for the cenvat credit on the sugar cess paid on import of raw sugar - appeal allowed.
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