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2024 (5) TMI 931 - CESTAT HYDERABADCenvat Credit - Clean Energy Cess (CEC) paid on the coal imported as well as purchased in DTA, for use in their factory - levy of interest and penalties - HELD THAT:- The issue in this appeal had come up earlier before Coordinate Bench of this Tribunal and in appellant’s own case [2019 (7) TMI 764 - CESTAT HYDERABAD] where it was held that held 'The CENVAT Credit Rules have been made on exercise of powers conferred by Section 37 of Central Excise Act, 1944. However, Section 37 has not been made applicable to Clean Energy Cess. Thus, it can be seen that there was no intention to allow credit on the clean energy cess levied.' - the denial of Cenvat Credit on CEC upheld. Interest and penalty - HELD THAT:- It is found that no interest have been demanded in the Adjudication Order. The penalty imposed is also set aside. Appeal partly allowed.
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