Liquor and Tobocco companies can claim Cenvat credit in excise

Yes if u pass on this credit they can avail and this excise duty payment of liqour has to be levied by stategoverments only and not  by central goverment

wait for other experts reply

CVD is cenvatable under Central Excise, under state excise its not available.

Dear Sharma,

When state excisement department comes into picture?

Becuase , we need to pay to excise payments to central excise department and excise registration number are issued by them only.

Can you clarify?

Regards

Senthil

Dear Sivaram,

Excise duties are paid to central government and state government also?

Please explain about state government roles .

REgards

Go by Mr US Sharmas Reply not cenvatable

coming to your query for Liquours,opium,indian hemp,narocotic and narocotic drugs only state Goverments has the power to levy duty

but if the same namely liquor,hemp,opium,narocotic and narocotic drugs are used in Medicinal and Toilet preparations then central Govt has the power to levy duty 

Originally posted by : Senthil
	Dear Sharma, When state excisement department comes into picture? Becuase , we need to pay to excise payments to central excise department and excise registration number are issued by them only. Can you clarify?   Regards   Senthil

share your product Tariff subheading which is classified by "central excise registration"

as per our knowledge alcohalic liquers for human consumption is not a part of central excise but handled by state excise department 

Dear Mr.Sharma,

Thanks for your information.  Please advise for tobocco industry also.\

likewise liquor , Do tobocco company liable to pay duty to state government ?

Regards

Senthil

Mere tobacco does not classify any product, we need product name specific as per CETA then look at tariff and CCR 2004 to get eligibility.

even alcohal for industrial / medical use are in CETA, and in that case cenvat credit is available but alcohal for human consumption is barred, so more detailed descripttion of output product will fetch clear replies.

as tobacco is sold as a) ciggerates b) bidis b) paste tobacco c) hookah e) dust these are primary forms , and it is also sold in 100's of modified forms in market, 

cultivation of tobacco is in control of state excise, but juridiction of state and central excise differ on the end product.