Section 6 in The Cost Accounting Records (Plantation Products) Rules, 2002
(6)Where any credit under Central Value Added Tax (CENVAT) under the Central Excise Act, 1944 (1 of 1944) or any other benefits of the nature of CENVAT Credit are received or receivable on any item of material and/or consumable stores or spares, the cost of such material and/or consumable stores or spares should be shown after adjusting such credit or benefits.
