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of <h1>Cenvat Credit Misuse Alert: Rule 3 Clarifies Non-Manufacturing Activities Like Connectorising, Repacking Ineligible for Credit.</h1> The circular addresses the improper use of Cenvat credit for activities that do not qualify as manufacturing, such as connectorising and repacking. According to Rule 3 of the CENVAT Credit Rules, 2004, credit is only permissible if inputs are used in manufacturing a final product. The circular clarifies that if an activity does not constitute manufacturing, no duty should be paid, and thus, no Cenvat credit is allowed. It advises informing assessees of this legal position and outlines procedures for those who have already paid duty under the misconception that their activities constituted manufacturing.
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