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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Cenvat credit protection for inputs from specified regions ensures credit as if duty exemptions had not applied.</h1> Special dispensation preserves Cenvat credit for inputs and capital goods manufactured in designated areas by treating such clearances as if no portion of duty had been exempted under the specified exemption notifications, subject to the proviso to clause (i) of sub rule (1) of the earlier rule.

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