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TMI Blog2019 (3) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of cement falling under CSH 25 of CETA, 1985 and are availing CENVAT credit of duty paid on capital goods as well as inputs and input services. The appellants were procuring indigenous / imported coal or lignite for manufacture of cement / for generation of electricity and the same was attracting Clean Energy Cess from 01/07/2010 onwards pursuant to enactment of the Finance Act, 2010. The appellant took credit of Clean Energy Cess paid on imported / indigenous coal or lignite and the total credit taken came to Rs. 2,57,357/- for the period from 01/04/2015 to 30/09/2015 and Rs. 4,11,353/- for the period from 01/10/2015 to 31/12/2015. During the period from 01/04/2015 to 31/12/2015, two statements of demand were issued to the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral 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). It is his further submission that Section 83(7) of the Finance Act, 2010 is a case of a legislation by reference and the object of the said sub-clause is, wherever a reference to 'duty of excise' has been made in Section 3(1) of CCR, the said expression will also refer to 'Clean Energy Cess' levied under Section 83(3) of the Finance Act, 2010. He further submitted that the dispute relating to admissibility of CENVAT credit for Sugar Cess levied under Section 3(4) of Sugar Cess Act, 1982 came up for consideration before the High Court of Karnataka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jute Factory Co. Vs. Inspector of Central Excise [1992 (57) ELT 3 SC] ii. Singareni Collieries Co. Ltd. Vs. CCE, Hyderabad [2016(341) ELT 378 (Tri. Hyd.)] Learned counsel for the appellant further submitted that in the appellant's own case for earlier period, this Tribunal has allowed the appeal of the appellant vide Final Order No.21178-21179/2018 dt. 16/08/2018. 5. On the other hand the learned AR defended the impugned order and submitted that the Commissioner(Appeals) has considered all the submissions of the appellant and has given detailed reasons for holding that the appellants are not entitled for CENVAT credit under Rule 3 of CCR as the Cess has not been paid as duty of excise. He further submitted that the Commissioner(Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 that as per the statutory provisions cited supra, 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. I have also examined Rule 3 of CCR and the Notification No.2/2010 dt. 22/6/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Basic Customs Duty, he is 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 additional duty (CVD) on raw sugar imported under the Sugar Cess Act of 1982 read with Section 3 of the Customs Tariff Act, 1975. Therefore, the substantial question of law is answered in favour of the assessee and against the Revenue. There is no merit in this appeal. .... 6.2. After going through the decision in Sri Renuka Sugars Ltd. cited supra, I find that the Sugar Cess levied under Sugar Cess Act, 1982 is similar to Clean Energy Cess levied under Section 83 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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