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Central Excise - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Cenvat credit on sugar cess - sugar cess levied and collected ...


Sugar Cess Not Equivalent to Central Excise Duty; Excluded from Education Cess Calculation.

August 13, 2013

Case Laws     Central Excise     AT

Cenvat credit on sugar cess - 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 - AT

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