Clean energy cess payable on removal requires producers to discharge the levy under prescribed payment procedures. Producers of specified goods are required to pay the clean energy cess leviable on removal of those goods, and must make payment in the manner prescribed by the rules governing cess collection and assessment, thereby placing primary payment liability on the producer at the point of removal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Clean energy cess payable on removal requires producers to discharge the levy under prescribed payment procedures.
Producers of specified goods are required to pay the clean energy cess leviable on removal of those goods, and must make payment in the manner prescribed by the rules governing cess collection and assessment, thereby placing primary payment liability on the producer at the point of removal.
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