Section 3(7)(b) in CENVAT Credit Rules, 2004

[Cites 0, Cited by 0] [Section 3(7)] [Section 3] [Entire Act]

Union of India - Subsection

Section 3(7)(b) in CENVAT Credit Rules, 2004

(b)CENVAT credit in respect of -

(i)the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978);

(ii)the National Calamity Contingent duty leviable under 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);

(iiia)[ 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);] [Substituted by Notification No. 27/2007-C.E.(N.T.), dated 12th May, 2007 (w.e.f. 12th May, 2007)]

(iv)the additional duty leviable under section 3 of the Customs Tariff Act, equivalent to the duty of excise specified under items (i), (ii) and (iii) above;

(v)the additional duty of excise leviable under section 157 of the Finance Act, 2003 (32 of 2003);

(vi)the education cess on taxable services leviable under section 91 read with section 95 of the Finance (No.2) Act, 2004 (23 of 2004);

(via)the Secondary and Higher Education Cess on taxable services leviable under section 136 read with section 140 of the Finance Act, 2007 (22 of 2007);

(vii)the additional duty of excise leviable under section 85 of Finance Act, 2005 (18 of 2005 ),

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 3(7)(b) in CENVAT Credit Rules, 2004