https://www.taxtmi.com/caselaws?id=786812 The article addresses whether Clean Energy Cess paid on coal qualifies for cenvat credit under the Cenvat Credit Rules, 2004 and concludes it does not. It applies the governing eligibility framework in the Cenvat Credit Rules and notes Rule 3 lists eligible duties and cesses but omits Clean Energy Cess, so entitlement must be determined within that statutory list; prior comparative decisions were considered and distinguished. Operative effect: Clean Energy Cess on coal is not allowable as cenvat credit under the Rules. en-us Wed, 17 Sep 2025 00:00:00 +0530 Fri, 20 Feb 2026 08:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786812 The article addresses whether Clean Energy Cess paid on coal qualifies for cenvat credit under the Cenvat Credit Rules, 2004 and concludes it does not. It applies the governing eligibility framework in the Cenvat Credit Rules and notes Rule 3 lists eligible duties and cesses but omits Clean Energy Cess, so entitlement must be determined within that statutory list; prior comparative decisions were considered and distinguished. Operative effect: Clean Energy Cess on coal is not allowable as cenvat credit under the Rules. Case-Laws Central Excise Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786812