Cenvat credit preserved where inputs exempted under special notifications, enabling purchasers to claim full input and capital goods credit.

Cenvat credit on inputs and capital goods cleared under the listed exemption notifications from specified districts and States shall be admissible to purchasers as if no duty had been exempted, thereby treating such supplies as duty paid and preserving buyer entitlement to input credit, subject to the proviso to clause (i) of sub rule (1) of rule 3.

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