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2018 (2) TMI 526 - AT - Central ExciseCENVAT credit on cess - Held that: - Law does not require the cess to be a charge on the profits of the appellant. It is also strange that this transaction has been described as passing on of cess and, compounding of such misdescription with penal consequences, is not contemplated in law - Inclusion of the cess in the consideration for sale price of imported goods is commercially sound and it is not the place of the tax authorities to intervene in determining the composition of such consideration - appeal allowed - decided in favor of appellant.
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