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<h1>Cenvat Credit Utilization Under Rule 3(4) CCR: Excise Duty, Inputs, Capital Goods, and Service Tax Payments Explained.</h1> The Cenvat credit under Rule 3(4) of the CCR can be utilized for several purposes: payment of Excise duty on final products, including waste and scrap; payment of duty on inputs or capital goods that are removed as such, or inputs removed after partial processing; and payment of Service Tax on any output service.