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of <h1>CENVAT Credit Rules Amended: New Definition of Final Products, Changes to Eligible Duties, and Omission of Key Rules</h1> The Central Government has amended the CENVAT Credit Rules, 2002, effective upon publication in the Official Gazette. Key changes include a revised definition of 'final products' as excisable goods made from inputs. Amendments to Rule 3 specify the duties eligible for CENVAT credit, including the National Calamity Contingent duty, Education Cess, and additional duties under the Customs Tariff Act. Rule 7's sub-rule (I), clause (e), and Rule 8A are omitted. These amendments align with various sections of the Finance Acts and the Provisional Collection of Taxes Act, impacting the utilization of CENVAT credit for excise duties.
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