CENVAT credit amendments clarify invoice based eligibility and importer invoice inclusion, amending specified rule provisions. The amendment revises rule 2 clause (ij) of the CENVAT Credit Rules to remove a standalone dealer reference, substitute sub clause (i) to cover a dealer purchasing directly from the manufacturer under an invoice, and replace sub clause (ii) to include an importer selling imported goods under an invoice (including invoices from his depot or consignment agent). It also omits sub clauses (ii) and (iii) of clause (a) of rule 9(1). The notification provides the short title and commencement date for these changes.