Case Law Details
Renuka Sugars Limited Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)
CESTAT Ahmedabad it is settled legal position that cenvat credit on the sugar cess paid as part of CVD in respect of import of raw sugar is duly available.
Facts- M/s. Shree Renuka Sugar Limited, At and Post, Bharapar, Gandhidham (Kutch), (hereinafter referred to as the “Noticee”) was industrial unit engaged in manufacture of excisable goods, viz., Sugar falling under Chapter No. 17 of the Central Excise Tariff Act, 1985.
Ministry of Consumer Affairs, Food and Public Distribution (Department of Food and Public Distribution), , vide Notification No. S.O. 102 (E), dated, 07.01.2009, inter alia, exempted levy of sugar cess when such sugar was manufactured from other sugar.
It was observed that the Noticee had availed and utilized Cenvat credit of sugar cess amounting to Rs1,94,84,774/- of which they have filed rebate claim for Rs.1,20,44,820/-and the remaining moment as ten the of Rs 74,39,954/- was required to be recovered from them, as per the department. In fact, the Noticee were not allowed to avail and utilize the Cenvat credit of sugar cess and other levies as per Board’s Circular and they were also not required to collect the same from the buyers/ customers.
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