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TMI Blog2018 (10) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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. - E/21508-21509/2017-SM - Final Order No. 21178-21179/2018 - Dated:- 16-8-2018 - SHRI S.S GARG, JUDICIAL MEMBER Shri Parthasarathy, Consultant For the Appellant Shri Parashivamurthy, Dy. Commissioner(AR) For the Respondent ORDER Per: S.S. GARG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd ₹ 43,985/- but she did not confirm the interest under Rule 14 of CCR on the ground that the appellant has not utilized the CENVAT credit though wrongly availed and therefore is not liable to pay interest. Aggrieved by the Order-in-Original. The appellant filed appeals before the Commissioner(Appeals) who rejected the same. Hence the present appeals. 3. Heard both sides and perused records. 4. Learned consultant 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty of excise leviable under the Central Excise Act, 1944 or any other law for the time being in force, He also submitted that provisions of Section 83(3) of the Finance Act is pari material 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 of excise is legally entitled to take CENVAT credit of such duty of excise, He also submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 fact that the Clean Energy Cess on coal has been levied by Section 83 of the Finance Act, 2010 and as per Section 83(3) of the Finance Act, 2010, it is provided that the Clean Energy Cess in respect of goods specified in Tenth Schedule is levied as duty of excise and further I find that sub-section (7) of Section 83 also declares that any of the provisions of Central Excise Act, 1944 relating to levy, exemption from duty of excise, refund, offences, penalties and confiscation will be applicable in respect of Clean Energy Cess levied under sub-section 3. Further I find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if excise duty on such like article leviable, the assessee is liable to pay the additional duty. The Excise Duty on sugar payable under two enactments, i.e., (1) Section 3 of Central Excise Act of 1944, at the rate prescribed in the Central Excise Tariff Act, 1985. In addition, the assessee is also liable to pay cess as a duty of excise under the Sugar Cess Act of 1982. On such additional duty or CVD paid at the time of import by the assessee, apart from the Basic Customs Duty, he entitled to the Cenvat credit in terms of clause (vii) of Rule 3 of Cenvat Credit Rules, 2004. 41. Therefore, in the light of the above discussion, we are of the view that the assessee was entitled to claim Cenvat credit in respect of the cess paid as ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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