https://www.taxtmi.com/circulars?id=8185 A Clean Energy Cess is levied as an excise duty on gross quantities of coal, lignite and peat raised and dispatched and on imported coal; CENVAT credit is excluded and payment must be made in cash. Clean Energy Cess Rules require registration (or centralised registration for consolidated accounting), monthly self-assessed payment and returns, documentation of removals, manual return filing where electronic filing is incompatible, adjustment of excess payments, and a specified penalty for contraventions. Exemptions include downstream products if cess paid at the raw stage and coal under customary rights in Meghalaya. en-us Thu, 24 Jun 2010 00:00:00 +0530 Thu, 22 Jul 2010 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8185 A Clean Energy Cess is levied as an excise duty on gross quantities of coal, lignite and peat raised and dispatched and on imported coal; CENVAT credit is excluded and payment must be made in cash. Clean Energy Cess Rules require registration (or centralised registration for consolidated accounting), monthly self-assessed payment and returns, documentation of removals, manual return filing where electronic filing is incompatible, adjustment of excess payments, and a specified penalty for contraventions. Exemptions include downstream products if cess paid at the raw stage and coal under customary rights in Meghalaya. Circulars Central Excise Thu, 24 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8185