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Cenvat credit on capital goods and inputs

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Querist : Anonymous

Querist : Anonymous (Querist)

18 April 2012 Whether Cenvat Credit can be avail with State Excise duty or not please provide me any notification and refrence cae laws
Because We have manufacturor ENA Spirit in the state of Jharkhand.
My Question relating to Excise duty paid on Plant and Machinery during the period of Construction

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)

19 April 2012 Excise duty is a tax on manufacture or production of goods. Excise duty on alcohol, alcoholic preparations, and narcotic substances is collected by the State Government and is called "State Excise" duty. The Excise duty on rest of goods is called "Central Excise" duty and is collected in terms of Section 3 of the Central Excise Act, 1944. Sales Tax is different from the Excise duty as former is a tax on the act of sale while the latter is a tax on the act of manufacture or production of goods.

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