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OthersArticle·24 September 2026

CESTAT says Clean Energy Cess Cannot Be Availed as CENVAT Credit

By J the App

Executive Summary

Penna Cement had availed CENVAT credit of ₹8.37 crore on Clean Energy Cess. Following its earlier decision on the same issue, CESTAT upheld the denial and recovery of credit but set aside the penalty, partly allowing the appeal.

Domain | Regulatory | IDT

The Position

Rule 3 of the CENVAT Credit...

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