Cenvat credit ineligibility for sugar and clean energy cesses: issue protective notices to deny such credits and report cases. Cenvat credit eligibility is confined to duties specified under the Cenvat Credit Rules; non specified taxes and cesses, including sugar cess and clean energy cess, are not eligible for credit. To protect revenue, protective Show Cause Notices denying Cenvat credit for such non specified cesses must be issued and matters reported to headquarters for adjudication and follow up.