https://www.taxtmi.com/caselaws?id=436140 Clean energy cess on coal was treated as a levy in the nature of a fee, not excise duty or tax, because it was imposed for a specific purpose of financing and promoting clean energy initiatives and its proceeds were earmarked for that object. As Rule 3 of the Cenvat Credit Rules, 2004 applies only to specified duties of excise, the cess did not fall within the credit framework. Cenvat credit on the clean energy cess was therefore not admissible, and the claim failed. en-us Tue, 14 Mar 2023 00:00:00 +0530 Thu, 06 Apr 2023 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436140 Clean energy cess on coal was treated as a levy in the nature of a fee, not excise duty or tax, because it was imposed for a specific purpose of financing and promoting clean energy initiatives and its proceeds were earmarked for that object. As Rule 3 of the Cenvat Credit Rules, 2004 applies only to specified duties of excise, the cess did not fall within the credit framework. Cenvat credit on the clean energy cess was therefore not admissible, and the claim failed. Case-Laws Central Excise Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436140