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2017 (11) TMI 332 - AT - Central ExciseCENVAT credit on Sugar Cess - sugar cess paid on imported raw sugar - denial on the ground that sugar cess paid under the Sugar Cess Act was not admissible under Rule 3(i) of CCR, 2004 - Held that: - issue is no longer res integra in the light of the decision in the case of Commissioner of Central Excise, Customs and Service Tax, Belgaum Versus Venkateshwara Power Projects Ltd. [2017 (7) TMI 836 - CESTAT, BANGALORE], where placing reliance in the case of Shree Renuka Sugars Ltd. [2014 (1) TMI 1469 - KARNATAKA HIGH COURT] 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 - the Cenvat credit in respect of sugar cess paid as CVD on imported sugar is admissible - appeal dismissed - decided against Revenue.
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