https://www.taxtmi.com/caselaws?id=472139 DEPB scrips may be used to pay Clean Energy Cess levied as additional duty of customs under the Customs Tariff Act. The restriction in the third proviso to Rule 3(4) of the CENVAT Credit Rules applies only to utilisation of CENVAT credit and does not restrict payment through DEPB scrips. Clean Energy Cess levied under the additional-duty mechanism retains the character of customs duty, while the governing DEPB notification contains no express prohibition on such use. Consequently, a demand denying DEPB utilisation for this cess is unsustainable. en-us Tue, 07 Mar 2023 00:00:00 +0530 Wed, 30 Sep 2026 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472139 DEPB scrips may be used to pay Clean Energy Cess levied as additional duty of customs under the Customs Tariff Act. The restriction in the third proviso to Rule 3(4) of the CENVAT Credit Rules applies only to utilisation of CENVAT credit and does not restrict payment through DEPB scrips. Clean Energy Cess levied under the additional-duty mechanism retains the character of customs duty, while the governing DEPB notification contains no express prohibition on such use. Consequently, a demand denying DEPB utilisation for this cess is unsustainable. Case-Laws Customs Tue, 07 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472139