
Custom Excise Duty
Provided further that The CENVAT credit in respect of inputs and capital goods cleared from an EOU or by a unit in EHTP or in a STP, as the case may be, on which such undertaking or unit has paid (A) Excise duty leviable under section 3 of the Excise Act read with notification no. 23/2003 and (B) The Education Cess leviable under section 91 ...