Is Cenvat credit available for goods under Sec3A

This query is : Resolved

Sushant Lohani (Querist)
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12 February 2011 in case of "duty based on annual production capacity" under Sec 3A of Central Excise Act 1944.

Which rule/circular/notification says so?

Thanx.

Ram Avtar Singh

Ram Avtar Singh (Expert)
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13 February 2011 Modes of calculation of excise duty
Duty can be payable on basis of specific duty (based on weight, length, volume etc.), MRP based duty [section 4A], compounded levy, tariff value [section 3(2)], production capacity [section 3A] or on ad valorem basis [section 4].

Ram Avtar Singh

Ram Avtar Singh (Expert)
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13 February 2011 Duty based on production capacity

Section 3A of CEA provides for payment of duty on basis of production capacity, without any reference to actual production. Production capacity will be determined as per Rules. Pan masala and gutkha are covered under these provisions.

Ram Avtar Singh

Ram Avtar Singh (Expert)
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13 February 2011 read by this link
http://www.scribd.com/doc/44211922/null

Ram Avtar Singh

Ram Avtar Singh (Expert)
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13 February 2011 Inter-changeability of credit of various duties
Credit of Basic excise duty, CVD, Special CVD and service tax can be utilised for payment of any duty on final product or service tax on output services, except duty payable u/s 85 of Finance Act on pan masala and certain tobacco products [provisos to Rule 3(4) of Cenvat Credit Rules]

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