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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