Page 229 - ELT_1st August 2020_Vol 373_Part 3

2020 ] COMMR. OF CENTRAL EXCISE, BHARUCH v. HINDALCO INDUSTRIES LTD. 411

(xi) the additional duty of excise leviable under section 85 of Fi-
nance Act, 2005 (18 of 2005)
Provided that the CENVAT credit shall, be allowed to be taken of
the amount equal to central excise duty paid on the capital goods at
the time of debonding of the unit in terms of the para 8 of Notifica-
tion No. 22/2003-Central Excise, published in the Gazette of India,
part II, Section 3, sub-section (I), vide number. G.S.R. 265(E), dated,
the 31st, March. 2003. paid on -
(i) any input or capital goods received in the factory of manufac-
ture of final product or [premises of] the provider of output
service on or after the 10th day of September, 2004; and
(ii) any input service received by the manufacturer of final prod-
uct or by the provider of output services on or after the 10th
day of September, 2004,
including the said duties, or tax, or cess paid on any input or input
service, as the case may be, used in the manufacture of intermediate
products, by a job-worker availing the benefit of exemption speci-
fied in the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 214/86-Central Excise, dated
the 25th March, 1986, published in the Gazette of India vide number
G.S.R. 547(E), dated the 25th March, 1986, and received by the
manufacturer for use in, or in relation to, the manufacture of final
product, on or after the 10th day of September, 2004 :
Explanation. - For the removal of doubts it is clarified that the manu-
facturer of the final products and the provider of output service
shall be allowed CENVAT credit of additional duty leviable under
section 3 of the Customs Tariff Act on goods falling under Heading
9801 of the First Schedule to the Customs Tariff Act.
(2) Notwithstanding anything contained in sub-rule (1), the manu-
facturer or producer of final products shall be allowed to take
CENVAT credit of the duty paid on inputs lying in stock or in pro-
cess or inputs contained in the final products lying in stock on the
date on which any goods manufactured by the said manufacturer
or producer cease to be exempted goods or any goods become ex-
cisable.
Documents and accounts defined under Rule 9 of Cenvat Credit Rules, 2004
is as under :
RULE 9. Documents and accounts. - (1) The CENVAT credit
shall be taken by the manufacturer or the provider of output service
or input service distributor, as the case may be, on the basis of any
of the following documents, namely :-
(a) an invoice issued by -
(i) [a manufacturer or a service provider for clearance of -]
(I) inputs or capital goods from his factory or depot
or from the premises of the consignment agent of
the said manufacturer or from any other premises
from where the goods are sold by or on behalf of
the said manufacturer;
EXCISE LAW TIMES  1st August 2020  229