TaxTMI 
TaxTMI 
2023 (3) TMI 1646
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....e Appellant Shri. P. D. Rachchh, Advocate for the Respondent ORDER RAJU This appeal has been filed by Revenue against order of Commissioner (Appeals) setting aside demand of Customs Duty. 2. Learned AR relied on the appeal memorandum. It is seen from the facts of the case that the respondents had utilized DEPB Scripts for payment of "Clean Energy Cess" part of the CVD. Revenue has s....
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.... the reasoning as follows: "8. Levy of additional duty under section 3 (1) of the Customs Tariff Act is equivalent to the duty of excise, yet it remains duty of customs. Since cess is leviable as duty of excise, if it is meant for goods produced in India, to be paid as duty of excise, it was payable either in cash or possibly through utilization of CENVAT credit or both. In these situatio....
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....t be construed to mean that any restrictions were also imposed on payment through DEPB scrip. It that was the intention of the government in respect of clean energy cess levied as additional duty of customs levied under section 3(1) of the Customs Taritt Act. 1975, such restrictions would have been incorporated in the Notification governing DEPB scheme. Le, Notification No. 97/2009-Cus. Supra. How....
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....be utilized for payment of the Clean Energy Cess leviable under Section 83 of the Finance Act, 2010 (14 of 2010)" It is seen that the review order also relied on CBEC instruction issued vide F. No.354/72/2010-TRU dated 24.06.2010, which also essentially disallow the utilization of Cenvat Credit for the purpose of payment of "Clean Energy Cess" leviable under Section 83 of the finance Act, 2010.....