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    <title>Cenvat credit of basic excise duty for payment of NCCD.</title>
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      <description>Cenvat credit of basic excise duty paid on inputs used in or in relation to manufacture of final products may be utilised for payment of National Contingency Calamity Duty (NCCD) on those final products, except as barred by the fifth proviso which disallows such utilisation for goods falling under specified tariff items. Cenvat Credit Rules also require that credit of NCCD itself be used only for payment of NCCD, without affecting the permissibility of using basic excise duty credit for NCCD.</description>
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