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2019 (3) TMI 191

rom 01/04/2015 to 30/09/2015 and from 01/10/2015 to 31/12/2015 - Held that:- This issue has been considered in the appellants own case for the earlier period THE RAMCO CEMENTS LIMITED VERSUS C.C.,C.E. & S.T. - COMMISSIONER OF CENTRAL TAX, BANGALORE NORTH WEST COMMISSIONERATE [2018 (10) TMI 10 - CESTAT BANGALORE] and the appeal of the appellant is allowed by setting aside the impugned order denying the CENVAT credit for Clean Energy Cess - appeal allowed - decided in favor of appellant. - ST/20536/2018-SM - Final Order No. 20232/2019 - 1-3-2019 - SHRI S.S GARG, JUDICIAL MEMBER Shri Parthasarathy, Advocate For the Appellant Dr. J. Harish, Jt. Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the i .....

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st and also imposed penalty of ₹ 25,735/- and ₹ 41,135/- under Rule 15(1) of CCR. Aggrieved by the said order, appellant filed appeal before the Commissioner(Appeals) who rejected the same. 3. Heard both sides and perused records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the binding judicial precedent. He further submitted that the statutory provisions relating to Clean Energy Cess contained a reference to the provisions of Central Excise Act, 1944 and therefore CCRs which are integral to Central Excise Act are also applicable to Clean Energy Cess. He further submitted that in the impugned order, the le .....

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with Section 3(4) of Sugar Cess Act, 1982. It is his further submission that once a duty of excise is paid, the manufacturer of the final product is entitled to take CENVAT credit and the reference to the Tariff Act is only for the purpose of calculating rate at which such duty of excise is payable and once it is established that what is paid is excise duty or in other words, CENVAT, an assessee is legally entitled to take CENVAT credit of such duty. He also submitted that as far as imported coals are concerned, the Clean Energy Cess has been levied and collected as a duty of excise by virtue of Section 3(1) of the Customs Tariff Act and therefore in respect of imported coal, Clean Energy Cess component is covered by clause (vii) of Rule 3( .....

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the matter is pending as reported in 2016(335) ELT A77 (SC). 6. After considering the submissions of both sides and perusal of the material on record, I find that this issue has been considered by me in the appellants own case for the earlier period and I have allowed the appeal of the appellant by setting aside the impugned order denying the CENVAT credit for Clean Energy Cess. Here it is relevant to reproduce the said findings recorded in paras 6.1. and 6.2., which are as under:- 6.1. After considering the submissions of both the parties and perusal of the material on record, I find that the dispute in the present appeals relates to admissibility of CENVAT Credit for Clean Energy Cess paid on imported / indigenous coal, Lignite. It is a f .....

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, made the following observation: 40.In the instant case, it is not in dispute that this duty of excise is not collected as a cess at the time of production of the sugar in the assessee s sugar factory in India. It is not also in dispute that it is also collected at the time of importing raw sugar. At the time of importing raw sugar the assessee has paid the additional Customs duty or CVD (countervailing duty) as prescribed under Section 3 of the Customs Tariff Act of 1975. If the Article imported is a like article produced or manufactured in India and if excise duty on such like article is leviable, the assessee is liable to pay the additional duty. The Excise Duty on sugar is payable under two enactments, i.e., (1) Section 3 of Central Ex .....

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