Rule 15 - Cenvat credit not admissible - Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008

15. Cenvat credit not admissible.- Notwithstanding anything contained in these rules, no CENVAT credit of duty paid on any input, capital goods or input services 1 [used in or in relation to manufacture] of the notified goods shall be taken under the CENVAT Credit Rules, 2004 and the full amount of duty payable would be paid in cash only. **************** Notes: 1. For the words "used for manufacture", the words "used in or in relation to manufacture" substituted vide notification no. 8/2010 CE(NT) dated 27-2-2010