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Sugar Cess can be adjusted against Cenvat - BED, Central Excise

Issue Id: - 109928
Dated: 22-2-2016
By:- Mehul Pandya

Sugar Cess can be adjusted against Cenvat - BED


  • Contents

Dear Experts,

Can we utilise Cenvat Credit (Basic Excise Duty) for payment of Sugar Cess. If yes can we claim rebate for the same ?

Pl. quote if you have any reference noti./ rule etc.

Thank you for your valuable opinion.

Posts / Replies

Showing Replies 1 to 5 of 5 Records

Page: 1


1 Dated: 22-2-2016
By:- KASTURI SETHI

Sh.Mehul Pandya Ji,

Answer is 'NO'. Sugar cess is levied under Sugar Cess Act, 1982 which is administered by different department. Go through the contents of Board's Circular No. 978/2/2014-CX, dated 7-1-2014 carefully.


2 Dated: 23-2-2016
By:- CS SANJAY MALHOTRA

Respected Sh. Kasturi ji,

Endorse your opinion completely.


3 Dated: 23-2-2016
By:- MARIAPPAN GOVINDARAJAN

I also endorse the view of Sethi Sir


4 Dated: 23-2-2016
By:- Mehul Pandya

Sir,

Can I Claim Refund / Rebate of the sugar cess payment in case of export


5 Dated: 23-2-2016
By:- KASTURI SETHI

Cess - Exemption of Cess on Sugar to be exported

Circular No. 10/93-CX.8, dated 1-9-1993

[From F.No.261/12/42/92-CX.8]

STILL IN FORCE.

As per Section 3(4) of Sugar Cess Act, 1982, for refund of cess the provisions of Central Excise Act, 1944 and Rules made there under, are applicable.

 


Page: 1

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