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2017 (7) TMI 836 - AT - Central ExciseCENVAT credit - sugar cess - it was noticed by the Department that the assessee had availed credit of "sugar cess" as input credit in respect of sugar purchased from other sugar factories for reprocessing. As per Rule 3 of the Cenvat Credit Rules, 2004 the assessee is not entitled for the cenvat credit of cess on sugar as the cess on sugar is not specified in sub clause (i) to (xi) of Rule 3(1) of the CCR 2004 - Held that: - the issue involved in the present case is no longer res integra and has been settled by the Hon'ble Karnataka High Court in the case of Shree Renuka Sugars Ltd. [2014 (1) TMI 1469 - KARNATAKA HIGH COURT], where it was held that Rule 3 of the Cenvat Credit Rules provides that a manufacturer or producer of a final product shall be allowed to take credit of the duty of excise. Therefore, once a duty of excise is paid, the manufacturer or producer of the final product is entitled to take CENVAT credit - appeal dismissed - decided against Revenue.
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