https://www.taxtmi.com/caselaws?id=787185 Coal cleared to a captive power plant was held not to qualify for exclusion from Clean Energy Cess, because the claimed link with further coal raising was not proved by direct evidence and the statutory removal rules did not support that treatment. Notification No. 67/95-CE was also found inapplicable to deny Central Excise Duty exemption, as it is confined to goods manufactured and used within a factory, not coal removed from mines for power generation. However, discrepancies between ER-1 and Clean Energy Cess returns alone were insufficient to confirm the demand, since the authorities had to reconcile actual removals, spillovers, rejects, and amounts already paid before recomputing any short payment. en-us Wed, 25 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787185 Coal cleared to a captive power plant was held not to qualify for exclusion from Clean Energy Cess, because the claimed link with further coal raising was not proved by direct evidence and the statutory removal rules did not support that treatment. Notification No. 67/95-CE was also found inapplicable to deny Central Excise Duty exemption, as it is confined to goods manufactured and used within a factory, not coal removed from mines for power generation. However, discrepancies between ER-1 and Clean Energy Cess returns alone were insufficient to confirm the demand, since the authorities had to reconcile actual removals, spillovers, rejects, and amounts already paid before recomputing any short payment. Case-Laws Central Excise Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787185