Sugar cess paid on import of raw sugar duly available as cenvat credit

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 Dis...