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of <h1>Rule 12 of Cenvat Credit Rules 2004: Special provisions for manufacturers in specified regions to avail Cenvat Credit benefits.</h1> Rule 12 of the Cenvat Credit Rules, 2004 provides special provisions for manufacturers in specified regions like the North East, Kutch district of Gujarat, Jammu and Kashmir, and Sikkim. It allows these manufacturers to avail Cenvat Credit on inputs or capital goods as if no duty exemption was provided under certain government notifications. This rule ensures that manufacturers in these regions can benefit from Cenvat Credit without adhering to Rule 6 procedures, encouraging purchases from these areas. However, Rule 12 does not apply to goods with 1% duty or exempted under specific notifications. Eligible areas include Assam, Manipur, Mizoram, Tripura, Arunachal Pradesh, Sikkim, Meghalaya, Kutch, and Jammu and Kashmir.
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