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86 EXCISE LAW TIMES [ Vol. 372

(iii) the education cess on excisable goods leviable under Section 91 read-
with Section 93 of the Finance (No. 2) Act, 2004 (23 of 2004);
(iv) the Secondary and Higher Education Cess on excisable goods leviable
under Section 136 read with Section 138 of the Finance Act, 2007 (22 of
2007);
(v) the additional duty of excise leviable under Section 85 of Finance Act,
2005 (18 of 2005)], paid on chewing tobacco in bulk packs received in
his factory on or after the 8th day of March, 2010 for use in manufac-
ture of chewing tobacco notified under Section 3A of the Act.
(2) Except as provided under sub-rule (1), no Cenvat credit of duty paid
on any input, capital goods or input services used in or in relation to manu-
facture of the notified goods shall be taken under the provisions of the
Cenvat Credit Rules, 2004.
(3) The Cenvat credit under sub-rule(1) may be taken immediately on re-
ceipt of bulk packs of chewing tobacco and may be utilized for payment of
duty leviable under section 3A of the Act on chewing tobacco :
Provided that while paying duty, the Cenvat credit shall be utilized only to
the extent such credit is available on the last day of the month preceding
the month for which duty is paid :
Provided further that Cenvat credit in respect of -
(i) the National Calamity Contingent duty leviable under Section 136 of
the Finance Act, 2001;
(ii) the education cess on excisable goods leviable under Section 91 read-
with Section 93 of the Finance (No. 2) Act, 2004;
(iii) the Secondary and Higher Education Cess on excisable goods leviable
under Section 136 read with Section 138 of the Finance Act, 2007;
(iv) the additional duty of excise leviable under Section 85 of Finance Act,
2005,
shall be utilised towards the payment of the said National Calamity Con-
tingent duty leviable under Section 136 of the Finance Act, 2001, or the edu-
cation cess on excisable goods leviable under Section 91 read with Section
93 of the said Finance (No. 2) Act, 2004, or the Secondary and Higher Edu-
cation Cess on excisable goods leviable under Section 136 read with Section
138 of the Finance Act, 2007 or the additional duty of excise leviable under
Section 85 of the Finance Act, 2005 respectively, on chewing tobacco noti-
fied under Section 3A of the Act and manufactured by the manufacturer.
(4) The Cenvat credit under sub-rule (1) shall be taken by the manufactur-
er on the basis of an invoice issued by a manufacturer for clearance of bulk
packs of chewing tobacco from his factory.
(5) The manufacturer shall maintain proper records for the receipt, dis-
posal, consumption and inventory of the bulk packs of chewing tobacco
used for manufacture of chewing tobacco notified under Section 3A in
which the relevant information regarding the value, duty paid, Cenvat
credit taken and utilised, the person from whom such bulk packs have been
procured is recorded and the burden of proof regarding the admissibility of
the Cenvat credit shall lie upon the manufacturer taking such credit.
(6) Where the Cenvat credit has been taken or utilised wrongly, the same
along with interest shall be recovered from the manufacturer and the provi-

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