<h1>Cenvat credit rules broaden input definitions and limit credit for ship breaking imports to curb misuse.</h1> Amendments broaden input to cover most goods used in the factory including accessories, warranty items and goods for captive power, while excluding construction and personal use goods; input service exclusions are aligned with goods exclusions. Capital goods credit is largely unchanged but permitted for capital goods used outside the factory to generate captive power within the factory. Cenvat credit on additional customs duty for imported ships and floating structures used for breaking is restricted to prevent misuse, and Rule 5B requires repayment of credit where inputs or capital goods are partially written off before use.