Section 16(1) in The Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010
(1)A manufacturer of [chewing tobacco and Jarda scented tobacco] [Substituted for the words "chewing tobacco" by Notification No. G.S.R. 174 (E) dated 17.3.2012 (w.e.f. 27.2.2010)] notified under section 3A of the Act shall be allowed to take credit (hereinafter referred to as the CENVAT credit) of,-(i)the duty of excise specified in the First Schedule to the e Tariff Act, leviable under the Act;(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);(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 [chewing tobacco and Jarda scented tobacco] [Substituted for the words "chewing tobacco" by Notification No. G.S.R. 174 (E) dated 17.3.2012 (w.e.f. 27.2.2010)] in bulk packs received in his factory on or after the 8th day of March, 2010 for use in manufacture of [chewing tobacco and Jarda scented tobacco] [Substituted for the words "chewing tobacco" by Notification No. G.S.R. 174 (E) dated 17.3.2012 (w.e.f. 27.2.2010)] notified under section 3A of the Act.
