Section 16(4) in The Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010
(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 [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)] from his factory.
