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of <h1>CENVAT Scheme Updates: Provisional Duty Credit, Job Worker Input Credit, SSI Exemption, Export Bonds, Capital Goods before April 2000.</h1> The circular addresses various clarifications and amendments related to the CENVAT scheme, effective from April 1, 2000. It allows CENVAT credit for additional duty on provisional assessments and modifies rules to permit credit for inputs sent to job workers. Small Scale Industries (SSI) can claim credit after crossing the exemption limit. Credit is also available for waste and scrap, and raw materials used for packing. Exports can be made without duty under bond. Manufacturers can claim credit on capital goods received before April 2000, and credit can be taken at any time upon receipt of inputs. Additionally, CENVAT credit on special excise duty for certain products is now permissible.
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