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2023 (4) TMI 166 - AT - Central ExciseCENVAT Credit on clean energy cess levied on coal - recovery of interest with penalty - HELD THAT:- The issue involved in this appeal is identical to the issue involved in respect of the same appellant in [2019 (6) TMI 1192 - CESTAT NEW DELHI]. It was held in the final order that the appellant was not entitled to Cenvat credit on the clean energy cess paid by it and accordingly the appeal was dismissed. As the issue involved in this appeal is identical to the above, there are no reason to take different view in this appeal. Respectfully following the precedent decision of this Tribunal, it is held that the appellant was not entitled to Cenvat credit of the clean energy cess paid - appeal dismissed.
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