Manufacturers can adjust Input of Primary and Secondary Cess with Excise Duty

Till 28.2.2015
Input of Primary Cess and Secondary Cess could not be used to adjust Excise Duty
Input of Primary Cess could be used to pay Primary Cess and input of Shec can be used to pay Shec only

Example
Suppose in Feb,Sales Amount was 80000+ 12% Excise+ Cess and purchase Amount was 100000 12% Excise+ Cess

Prepare Excise Duty Computation in Feb

From 1.3.2015
Cess on Excise duty was abolished
Now Only Excise duty was payable at 12.5%

Suppose in March,Sales Amount was 140000+12.5% ED
Purchase Amount was 120000+12.5% ED

Prepare Excise Duty Computation in March

However from 30.4.2015
This closing balance of Primary and Secondary cess can now be adjusted with Excise duty as follows

Suppose in April,Sales Amount was 200000+12.5% ED
Purchase Amount was 180000+12.5% ED

Prepare Excise Duty Computation in April