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TMI Blog2019 (4) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Act will apply - A plain reading of Rule 3 would show that all cesses have not been made eligible for CENVAT credit but only duties of excise or additional duties of excise or education cess etc., have been made eligible for CENVAT credit. Sugar cess is clearly not covered in Rule 3 of CCR, 2004. The Hon’ble High Court of Karnataka in COMMISSIONER OF CENTRAL EXCISE VERSUS M/S SHREE RENUKA SUGARS LTD [2014 (1) TMI 1469 - KARNATAKA HIGH COURT] has allowed CENVAT credit on sugar cess which leaves me with no option but to follow this judgment while most respectfully disagreeing with it. The appellant is entitled to CENVAT credit on the sugar cess paid on the imported sugar - Appeal allowed - decided in favor of appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is eligible to CENVAT credit of additional duty of customs levied. Therefore, the assessee is entitled to claim CENVAT credit in respect of the cess paid as additional duty on raw sugar imported under Sugar Cess Act of 1982 read with Sec.3 of the Customs Tariff Act, 1975. Revenue s appeal against this judgment was dismissed by the Hon ble Supreme court for default on the part of the Revenue. The substantial question of law has not been decided by the Hon ble Supreme Court. Learned counsel would also submit that in their own case the Principal Bench of CESTAT in appeal E/51048/2018 in Final Order No.52416/2018 relying upon judgment of Hon ble High Court of Karnataka in the case of Shree Renuka Sugars Ltd (supra) held that the appellant is en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4); (via) the Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 (22 of 2007); (vii) the additional duty leviable under section 3 of the Customs Tariff Act, equivalent to the duty of excise specified under clauses (i), (ii), (iii), (iv), (v) (vi) and (via); (viia) the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act, Provided that a provider of taxable service shall not be eligible to take credit of such additional duty; (viii) the additional duty of excise leviable under section 157 of the Finance Act, 2003 (32 of 2003); (ix) the service tax leviable under section 66 of the Finance Act; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed in the Gazette of India vide number G.S.R. 547 (E), dated the 25th March, 1986, and received by the manufacturer for use in, or in relation to, the manufacture of final product, on or after the 10th day of September, 2004. 6. As may be seen, Rule 3 of CCR, 2004 provided for CENVAT credit of: (a) Duties of excise specified in the first schedule of Excise Tariff Act leviable under the Central Excise Act. (b) The duties of excise specified in the second schedule of Excise Tariff Act. (c) Additional duty of Excise leviable under Sec.3 of Additional duties of Excise (Textiles and textile articles) Act, 1978. (d) Additional duty of Excise leviable under Sec.3 of Additional Duty of Excise (Goods of special importance) Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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