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<h1>Rule 12 of Cenvat Credit Rules: Special Provisions for Inputs from Specified Areas Like North East, Kutch, J&K, Sikkim.</h1> Rule 12 of the Cenvat Credit Rules, 2004 provides special dispensation for inputs manufactured in specified areas such as the North East region, Kutch district of Gujarat, Jammu and Kashmir, and Sikkim. It allows manufacturers who clear inputs or capital goods under certain government notifications to claim CENVAT credit as if no duty exemption was applied to those inputs. This provision applies notwithstanding other rules, subject to specific conditions outlined in the notifications issued by the Ministry of Finance. Various amendments and insertions have been made to this rule over time to refine its application.