29 May 2012
Rule 3(1) (viia) of CCRules,2004, permits a mfg. or producer or a provider of taxable service to take credit of -" the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act, "-as capital Goods C.Credit. Provided that a provider of taxable service shall not be eligible to take credit of such additional duty; But Explanation to Rule 3(1) says that ..".- For the removal of doubts it is clarified that the manufacturer of the final products and the provider of output service shall be allowed CENVAT credit of additional duty leviable under section 3 of the Customs Tariff Act .
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