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<h1>Amendments to Rule 6 of CENVAT Credit Rules: Payments Not Subject to Section 11D, No CENVAT Credit for Buyers.</h1> The circular addresses amendments to Rule 6 of the CENVAT Credit Rules, 2004, effective from April 1, 2008. It clarifies that payments made under the erstwhile Rule 57CC of the Central Excise Rules, 1944, or Rule 6 of the CENVAT Credit Rules, are not subject to Section 11D of the Central Excise Act, 1944, provided the 8% or 10% amount is paid to the government. However, this amount is not considered duty, and buyers cannot claim CENVAT credit on it. The circular also withdraws a previous circular from November 2001 and instructs relevant authorities to inform the trade and industry accordingly.