2026 (2) TMI 960

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....ber (Judicial) For the Appellant : Shri Y. Sreenivasa Reddy, Advocate For the Respondent : Shri K. Raji Reddy, Authorised Representative ORDER PER: A.K. JYOTISHI: M/s Rain Cements Limited (hearinafter referred to as appellant) has come in appeal against the order passed by the Commissioner dated 31.12.2015 denying then Cenvat Credit of Rs. 2,12,06,310/- availed on Clean Energy Cess ....

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....that the CEC takes the character of Central Excise duty as per Section 83(3) of the Finance Act, 2010, whereas the Hon'ble High Court of Karnataka, while permitting Cenvat Credit on sugar cess held that credit of Cenvat duty can be availed even if duty is not specifically listed under Rule 3 as long as it is treated as duty of excise and not fee. 4. Learned AR are reiterates the findings of the....

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.... circumstances. The entire scheme of taking of credit and utilisation thereof is regulated in accordance with the rules framed under CCR, which has been framed by the Government in exercise of powers conferred by Section 37 of Central Excise Act and Section 94 of Finance Act. We also note that in terms of Section 94(2) (eee) of Finance Act, the Government is empowered to make rules in relation to ....