https://www.taxtmi.com/highlights?id=47988 CENVAT Credit - clean energy cess on coal imported by them for use in their factory - If the CEC collected by the Government is returned to the assessee through the backdoor in the form of CCR, 2004, we will be doing a great disservice to the country by replacing the principle of ‘Polluter pays’ with ‘Pollution pays’ - the assessees are not entitled to Cenvat credit under Rule 3 of CCR, 2004. en-us Wed, 17 Jul 2019 08:03:13 +0530 Wed, 17 Jul 2019 08:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47988 CENVAT Credit - clean energy cess on coal imported by them for use in their factory - If the CEC collected by the Government is returned to the assessee through the backdoor in the form of CCR, 2004, we will be doing a great disservice to the country by replacing the principle of ‘Polluter pays’ with ‘Pollution pays’ - the assessees are not entitled to Cenvat credit under Rule 3 of CCR, 2004. Highlights Central Excise Wed, 17 Jul 2019 08:03:13 +0530 https://www.taxtmi.com/highlights?id=47988