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of <h1>CENVAT Credit Rules, 2017 replace 2004 rules; effective nationwide from July 1, 2017, under Section 37 of Central Excise Act.</h1> CENVAT Credit Rules, 2017, established under the authority of Section 37 of the Central Excise Act, 1944, replace the previous CENVAT Credit Rules, 2004, except for actions taken or omitted before the new rules' implementation. These rules are applicable across India and became effective on July 1, 2017.
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