TMI BlogCenvat credit admissible on chewing tobacco and Jarda scented tobacco in bulk packsX X X X Extracts X X X X X X X X Extracts X X X X ..... inance 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 tobacco] notified under section 3A of the Act. (2) Except as provided under sub-rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 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 manufacturer for clearance of bulk packs of 1 [chewing tobacco and Jarda scented tobacco] from his factory. (5) The manufacturer shall maintain proper records for the receipt, disposal, consumption and inventory of the bulk packs of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in this rule, no other provisions of CENVAT Credit Rules, 2004 shall apply in relation to the notified goods. ***************** Notes: 1. Substituted vide notification no. 10/2012 CE(NT) dated 17-3-2012 , before it was read as, chewing tobacco . 2. Substituted vide notification no. 10/2012 CE(NT) dated 17-3-2012 , before it was read as, Where the CENVAT credit has been taken or utilised wrongly, the same . 3. Substituted vide notification no. 10/2012 CE(NT) dated 17-3-2012 , before it was read as, section 11AB - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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