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CESTAT Hyderabad held that Cenvat Credit cannot be claimed on Clean Energy Cess (CEC) as it is not covered u/s 37 of the Central Excise Act. Previous rulings support this decision. Interest was not demanded in the Adjudication Order, and the penalty imposed was set aside. The appeal was partly allowed, affirming the denial of Cenvat Credit on CEC.
CESTAT Hyderabad held that Cenvat Credit cannot be claimed on Clean Energy Cess (CEC) as it is not covered u/s 37 of the Central Excise Act. Previous rulings support this decision. Interest was not demanded in the Adjudication Order, and the penalty imposed was set aside. The appeal was partly allowed, affirming the denial of Cenvat Credit on CEC.
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