Excise amendment adds surplus amount from prior Finance Act recovery into Section 12C's chargeable credit framework. The amendment adds clause (d) to subsection (2) of section 12C of the Central Excise Act, 1944, stating that the surplus amount referred to in subsection (6) of section 73A of the Finance Act, 1994 is included under section 12C. This creates an explicit reference importing that surplus into the scope of amounts addressed by section 12C.