Please clarify on the following issue
X cement Ltd purchasing coal from The Singareni collieries Company Ltd for producing energy to use for their own paln.
As "Circular 01/2010 on Clean Energy Cess", The Singareni collieries Company Ltd is charging Clean Energy Cess in their Sales invoice to X Cement Ltd
Query:: In circular it was mentioned that "Finance Minister had announced the imposition of Clean Energy Cess as a duty of excise on coal, lignite and Peat".
If so that clean energy cess is part of Excise duty, is X cement Ltd can avail the CENVAT input on payment of Clean energy Cess?? (Buyer)
Thanks in advance
CAclubindia
