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of <h1>Manufacturers Can Claim CENVAT Credit on Specific Duties for Inputs, Subject to Restrictions Under CENVAT Credit Rules 2017.</h1> Manufacturers or producers of final products are permitted to claim CENVAT credit for specific duties paid on inputs used in manufacturing, as outlined in the CENVAT Credit Rules, 2017. These include duties under the Excise Act, the National Calamity Contingent duty, and additional duties under the Customs Tariff Act and Finance Acts. CENVAT credit can be used to pay excise duties on final products or inputs. However, there are restrictions on utilizing credits for certain duties, such as the National Calamity Contingent duty. Credits for specific duties can be used to pay for corresponding duties on final products or inputs.
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