Cenvat credit restriction prevents diversion of input credit from exempted North East production to pay duty on other products. CENVAT credit of duty paid on inputs used in manufacture of final products cleared after availing the North-East exemptions may be utilised only for payment of duty on products cleared under those same exemptions. Refunds under the North-East scheme are limited to the duty paid less the amount of CENVAT credit availed in respect of inputs used for goods cleared under the corresponding exemption, thereby preventing diversion of input credit to pay duty on other products and disallowing excess refunds.