Cenvat credit admissible on chewing tobacco and Jarda scented tobacco in bulk packs
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....der section 136 of the Finance Act, 2001 (14 of 2001); (iii) the education cess on excisable goods leviable under section 91 read with section 93 of the Finance (No. 2) Act, 2004 (23 of 2004); (iv) the Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 (22 of 2007); (v) the additional duty of excise leviable under section 85 of Finance Act, 2005 (18 of 2005)], paid on ^1[chewing tobacco and Jarda scented tobacco] in bulk packs received in his factory on or after the 8th day of March, 2010 for use in manufacture of ^1[chewing tobacco and Jarda scented tob....
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....ct, 2005, shall be utilised towards the payment of the said National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001, or the education cess on excisable goods leviable under section 91 read with section 93 of the said Finance (No. 2) Act, 2004, or the Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 or the additional duty of excise leviable under section 85 of the Finance Act, 2005 respectively, on ^1[chewing tobacco and Jarda scented tobacco] notified under Section 3A of the Act and manufactured by the manufacturer. (4) The CENVAT credit under sub-rule (1) shall be taken by the manufacturer on the basis of an invoice issued by a ....
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