TMI Blog2013 (4) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... cturer on the Sugar Cess, paid under the Sugar Cess Act, 1982. The appeals are rejected. - Appeal No.E/1345 & 1346/11 - - - Dated:- 31-1-2013 - Hon'ble Mr. M.V. Ravindran, Member (Judicial) For the Appellant: Shri M.A. Patel, Cons For the Respondent: Shri M. Kutty, A.R. JUDGEMENT Per : Mr. M.V. Ravindran; These appeals are directed against order in appeal No.321 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir exports were either under Bond or Letter of Undertaking and hence there is accumulation of cenvat credit. The appellant has procured most of their raw materials/items from dealers/agents and on such inputs they are availing Cenvat credit of the duty paid on them. The appellant has also availed later on claimed refund of the cenvat credit in respect of the sugar Cess. The sugar Cess is levie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il cenvat credit of an amount paid by the sugar manufacturing unit as a Sugar Cess under the provisions of Sugar Cess Act, 1982. 6. On perusal of the records and the provisions of Cenvat Credit Rules, I find that the Rule 3 of the Cenvat Credit Rules clearly stipulates the credit which can be availed by a manufacturer. In the said list of credits that can be availed by a manufacturer, I find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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