Cenvat Credit of Sugar Cess and Clean Energy Cess and other types of duties/Cesses which are not specified under Rule 3(1) of Cenvat Credit Rules, 2004 - verification of credit documents

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.... TAX, NO.71, CLUB ROAD, BELGAUM - 590 001 DATED 01.12.2014 GENERAL INSTRUCTION NO. 24/2014-15 Sub : Cenvat Credit of Sugar Cess and Clean Energy Cess and other types of duties/Cesses which are not specified under Rule 3(1) of Cenvat Credit Rules, 2004 - verification of credit documents - Reg., Attention is invited to Rule 3(1) of Cenvat Credit Rules, 2004 where in a manufacturer or producer....

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.... are not duties of Excise and Cenvat credit of such cesses paid is not eligible as they do not find place as duties at Sl. Nos. (i) to (xi) of Rule 3(1) of Cenvat Credit Rules, 2004. 3. It is also to underscore the fact that the department has challenged Hon'ble High Court's decision regarding eligibility of Cenvat credit on Sugar cess paid reported in 2014(302) ELT. 33(Kar.) in the case....