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2018 (10) TMI 10 - AT - Central ExciseCENVAT credit - Clean Energy Cess paid on imported / indigenous coal, Lignite - Demand of Interest and penalty - Held that:- Clean Energy Cess contains the reference to the provision of Central Excise Act, 1944 and even if the CCRs, 2004 do not specifically mention in Section 3 but still the appellants are entitled to CENVAT credit because the Cess has been paid as duty of excise and the same has been levied under Section 83 of the Finance Act, 2010. Sugar Cess levied under Sugar Cess Act, 1982 is similar to Clean Energy Cess levied under Section 83 of the Finance Act, 2010 and therefore the ratio laid down by the Hon'ble High Court of Karnataka in the case of Sri Renuka Sugars Ltd. [2014 (1) TMI 1469 - KARNATAKA HIGH COURT] is squarely applicable in the facts and circumstances of the case, because the Clean Energy Cess has been levied and collected as duty of excise by virtue of Section 3(1) of Customs Tariff Act. CENVAT credit of Clean Energy Cess is allowed - appeal allowed - decided in favor of appellant.
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