CENVAT credit adjustment allows payment of attributable input credit for pending disputes with interest from the due date.

A new sub-rule to Rule 6 permits manufacturers with pending disputes for the specified period to pay an amount equivalent to CENVAT credit attributable to inputs or input services used in relation to exempted goods, before or after clearance; interest is payable from the due date until payment, where "due date" is the fifth day of the month following clearance.

---

---

---