Sugar Cess can be adjusted against Cenvat - BED, Central Excise

[Mehul Pandya]

Dear Experts,

Can we utilise Cenvat Credit (Basic Excise Duty) for payment of Sugar Cess. If yes can we claim rebate for the same ?

Pl. quote if you have any reference noti./ rule etc.

Thank you for your valuable opinion.

Posts / Replies

[KASTURI SETHI]

Sh.Mehul Pandya Ji,

Answer is 'NO'. Sugar cess is levied under Sugar Cess Act, 1982 which is administered by different department. Go through the contents of Board's Circular No. 978/2/2014-CX, dated 7-1-2014 carefully.

[CS SANJAY MALHOTRA]

Respected Sh. Kasturi ji,

Endorse your opinion completely.

[MARIAPPAN GOVINDARAJAN]

I also endorse the view of Sethi Sir

[Mehul Pandya]

Sir,

Can I Claim Refund / Rebate of the sugar cess payment in case of export

[KASTURI SETHI]

Cess - Exemption of Cess on Sugar to be exported

Circular No. 10/93-CX.8, dated 1-9-1993

[From F.No.261/12/42/92-CX.8]

STILL IN FORCE.

As per Section 3(4) of Sugar Cess Act, 1982, for refund of cess the provisions of Central Excise Act, 1944 and Rules made there under, are applicable.