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of <h1>No CENVAT credit on inputs for notified goods under Rule 15; full duty must be paid in cash.</h1> Rule 15 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, stipulates that no CENVAT credit is permissible for duty paid on inputs, capital goods, or input services used in or related to the manufacture of the notified goods. Instead, the full duty amount must be paid in cash. This rule overrides any provisions in the CENVAT Credit Rules, 2004. The language was amended in 2010 to clarify the scope of goods and services related to manufacturing.
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