https://www.taxtmi.com/caselaws?id=786812 Clean Energy Cess paid on coal is not eligible for Cenvat credit under Rule 3 of the Cenvat Credit Rules, 2004, because the credit scheme applies only to duties and cesses expressly specified in the rules. The framework is rule-bound and cannot be expanded by interpretation beyond the express statutory list. The enabling provisions under the Central Excise Act and the Finance Act, 2010 do not authorise inclusion of a cess not specifically covered, and the precedent cited by the appellant was distinguished as relating to a different cess under another statute. Accordingly, credit is inadmissible. 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 Clean Energy Cess paid on coal is not eligible for Cenvat credit under Rule 3 of the Cenvat Credit Rules, 2004, because the credit scheme applies only to duties and cesses expressly specified in the rules. The framework is rule-bound and cannot be expanded by interpretation beyond the express statutory list. The enabling provisions under the Central Excise Act and the Finance Act, 2010 do not authorise inclusion of a cess not specifically covered, and the precedent cited by the appellant was distinguished as relating to a different cess under another statute. Accordingly, credit is inadmissible. Case-Laws Central Excise Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786812