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Central Excise - Highlights / Catch Notes

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CENVAT Credit - Clean Energy Cess - the intent of legislation is ...

Case Laws     Central Excise

October 10, 2022

CENVAT Credit - Clean Energy Cess - the intent of legislation is very clear not to allow the cenvat credit of Clean Energy Cess. This is evident as the Central Government is providing for maintaining separate accounts of Clean Energy Cess, to be utilized for specific purposes upon sanction by the Parliament. - AT

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