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2012 (8) TMI 833 - CESTAT BANGALORECENVAT Credit - whether the assessee could take CENVAT credit of sugar cess paid under the Sugar Cess Act 1982 - Held that:- Sugar Cess did not assume the character of central excise duty to warrant levy of education cess thereon. This decision of the Hon’ble Gujarat High Court was rendered on 11/3/2010 i.e. more than two years ago. The department’s appeal against the Tribunal’s decision in the case of Shri Renuka Sugars Ltd. [2007 (8) TMI 147 - CESTAT, BANGALORE] had been filed in the Hon’ble High Court of Karnataka on 19/2/2008 i.e. more than four years ago. Apparently, the department’s stay application is pending before the Hon’ble High Court of Karnataka for over four years, but it did not occur to the department that the above decision of the Hon’ble Gujarat High Court supported their case pending with the Hon’ble Karnataka High Court. In these circumstances, I do not think that anything has affected the operation of the Tribunal’s order in Shri Renuka Sugars case - Decided in favour of assessee.
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