Deemed CENVAT credit: government may notify inputs or services as deemed-paid, enabling CENVAT credit under specified conditions. The Central Government may, by notification, declare specified inputs or input services as deemed to have had excise, additional customs duty or service tax paid at a specified rate or equivalent amount and allow CENVAT credit of that deemed duty or tax in the manner and subject to conditions stated in the notification, including cases where the declared input or input service is not used directly by the manufacturer or provider but is contained in the final product or used in providing the output service.