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TMI Blog2017 (11) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... a final product shall be allowed to take credit of the duty of excise. Therefore, once a duty of excise is paid, the manufacturer or producer of the final product is entitled to take CENVAT credit - the Cenvat credit in respect of sugar cess paid as CVD on imported sugar is admissible - appeal dismissed - decided against Revenue. - E/1761/12 - A/89851/17/SMB - Dated:- 18-8-2017 - Mr. Ramesh Nair, Member(Judicial) Shri. A. B. Kulgod, Ld. Asstt. Commissioner(A.R.) for the Appellants Shri. V.B. Gaikwad, Advocate for the Respondent ORDER The fact of the case is that the respondent had imported raw sugar on which they had paid sugar cess as CVD. Imported raw sugar was used in the manufacture of white sugar which was clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record. 5. I find that issue is no longer res integra in the light of the judgments cited by the respondent which are reproduced below: CCE Vs. Shree Renuka Suygar Ltd [2004(302) ELT 33(Kar)] 40. In the instant case, it is not in dispute that this duty of excise is not collected as a cess at the time of production of the sugar in the assessee s sugar factory in India. It is not also in dispute that it is also collected at the time of importing raw sugar. At the time of importing raw sugar the assessee has paid the additional Customs duty or CVD (countervailing duty) as prescribed under Section 3 of the Customs Tariff Act of 1975. If the Article imported is a like article produced or manufactured in India and if excise d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd has allowed the appeal of the assesee. He further submitted that pendency of appeal before the Supreme Court is no ground to deny his the benefit as per the judgment of the Hon ble High Court which is binding on the Tribunal. He also submitted that the judgments of the Karnataka High Court has not been stayed by the Hon ble Supreme Court. Therefore, following the ratio of the Karnataka High Court decision in the case of Shree Renuka Sugars Ltd wherein in para 33 the Hon ble Karnataka High Court has observed as under: 33. Rule 3 of the Cenvat Credit Rules provides that a manufacturer or producer of a final product shall be allowed to take credit of the duty of excise. Therefore, once a duty of excise is paid, the manufacturer or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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