2013 (8) TMI 342

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..... both the Acts have to be read together. On such conjoint reading, it is apparent that a plain reading by itself would indicate that the sugar cess levied and collected cannot be equated with duty of central excise and therefore, cannot be treated to be part and parcel of the amount on which education cess has to be calculated - Following decision of COMMISSIONER Versus SAHAKARI KHAND UDYOG MANDLI .....

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..... eligible for cenvat credit as it is not a specified duty under Rule 3(1) of the Cenvat Credit Rules, 2004. The issue involved in the present appeals is thus whether the cenvat credit of sugar cess is admissible to the appellants or not. Hon ble High Court of Gujarat in the case of Sahakari Udyog Mandal Ltd. (supra) had held as follows in paragraph 10. 10. For the present, it is not necessary to .....

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..... down in the order by Hon ble High Court of Gujarat it is held that sugar cess levied and collected by the Revenue cannot be equated with the duty of central excise and therefore cannot be treated to be part and parcel of the amount on which education cess has to be calculated. 6. It is also relevant that cenvat credit is admissible with respect to duties specified under the Cenvat Credit Rules a .....

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