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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Cenvat credit amendments expand duty heads and restrict utilisation of such credit to corresponding duties on outputs or inputs.</h1> The amendments redefine final products and expand rule 3 to include specified additional duties and cesses within CENVAT credit scope, while imposing utilisation restrictions that permit credit arising from those duties only to be used towards payment of the corresponding duties on final products or on inputs removed as such or after partial processing.

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