Calcutta HC Allows CENVAT Credit for Excise Duty Paid Under Sugar Cess Act

Commissioner of CGST & Central Excise Vs Diamond Beverages Pvt. Ltd. (Calcutta High Court) In a decision that could impact manufacturers paying cess on sugar production, the Calcutta High Court has ruled that the excise duty levied under the Sugar Cess Act, 1982, is eligible for CENVAT credit under the CENVAT Credit Rules, 2004. The court dismissed an appeal filed by the tax department, upholding an earlier ruling by the Customs Excise and Service Tax Appellate Tribunal (CESTAT). The case originated from an Order-in-original passed by the Commissioner, CGST & Central Excise, Kolkata So...