Specified duties on which Cenvat credit can be taken: - Central Excise Practice Manual (OLD) - Central Excise

3. Specified duties on which Cenvat credit can be taken: The specified duties on which Cenvat credit can be taken as per Rule 3 of the CCR are as follows: (i) Excise duty, specified in the First Schedule; (ii) Special Excise duty specified in the Second Schedule; (iii) Additional Excise duty (on textile and textile articles); (iv) Additional Excise duty (on Goods of Special Importance); (v) National Calamity Contingent duty (NCCD); (vi) Education cess (2%) and Secondary and Higher Education Cess (1%) on Excise duty; (vii) Additional Customs duty ( Section 3 of the Customs Tariff Act, 1975 ), commonly known as countervailing duty(CVD) and equivalent to Excise duty specified at (i), (ii), (iii), (iv), (v) and (vi) above; (viii) Additional duty leviable under sub-section (5) of Section 3 of the Customs Tariff Act (Service provider cannot take credit of this additional duty) (ix) Additional duty of Excise leviable under Section 157 of the Finance Act, 2003; (x) Service Tax leviable under Section 66 of the Finance Act, 1994 ; and (xi) Education cess and Secondary and Higher Education Cess (1%) on Excise duty/ Service Tax paid on - a) any input or capital goods received in the factory of manufacture of final product or premises of the provider of output service on or after 10-9-2004; and b) any input service received by the manufacturer of final product or by the provider of output services on or after 10-9-2004, including the said duties paid on any inputs or capital goods used in the manufacture of any intermediate products by the job worker of the assessee availing exemption under Notification No. 214/86-C.E. dated 1.3.86 and CVD paid on project imports (under Chapter Heading No. 9801 of the Customs Tariff ).