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of <h1>CENVAT Credit Rules Amended: Ship Breaking Units Can Now Claim 100% CVD Credit Effective March 1, 2015.</h1> The Central Government has amended the CENVAT Credit Rules, 2004, by removing the provision that restricted CENVAT credit to 85% under the proviso to rule 3(i)(vii). This change allows ship breaking units to claim 100% credit of the Countervailing Duty (CVD) paid, effective from March 1, 2015. The amendment is formalized under Notification No. 01/2016 - Central Excise (N.T) issued by the Ministry of Finance, Department of Revenue, and published on February 1, 2016.
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