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<h1>CENVAT credit entitlement extended to duty paid on capital goods at unit debonding under specified notification.</h1> Amendment inserts a proviso in rule 3(1) of the CENVAT Credit Rules, 2004 allowing CENVAT credit of amount equal to central excise duty paid on capital goods at the time of debonding of the unit, in terms of the para of the cited notification; the amendment is titled CENVAT Credit (Amendment) Rules, 2008 and comes into force on publication in the Official Gazette.