CESTAT allows refund of Cenvat Credit of Sugar Cess

Bengal Beverages Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) Briefly stated, the facts of the case are that the Appellant is engaged in the manufacture and clearance of Aerated water and Fruit based drinks (in short ‘final products’) classifiable under Chapter- 22 of the Central Excise Tariff Act, 1985 on payment of applicable excise duty. The Appellant operates under the Cenvat Credit Scheme and Sugar is one of the principal ingredients in the manufacture of their dutiable final product. roceedings were initiated against the Appellant by a Show-cause Notice dated 02n...