Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 946 - AT - Central ExciseDisallowance of taken CENVAT Credit on clean energy cess levied on coal - seeking recovery along with interest under section 11AA and imposed penalty under Rule 15 (1) of Cenvat Credit Rules, 2004 read with section 11AC - HELD THAT:- The issue involved in this appeal is identical to the issue involved in respect of the same appellant in M/S ACC LIMITED VERSUS COMMISSIONER OF C.G.S.T. & C.E. JABALPUR [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. There are no reason to take different view in this appeal - the appellant was not entitled to Cenvat credit of the clean energy cess paid - appeal dismissed.
|