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of <h1>Amendment to CENVAT Credit Rules 2004: Goods to SEZ Units Now Eligible for Credit Under Rule 6(6)(i)</h1> The Central Government has amended the CENVAT Credit Rules, 2004, through Notification No. 50/2008-Central Excise (N.T.) dated December 31, 2008. This amendment allows goods cleared to a unit or developer in a special economic zone for their authorized operations to be eligible for CENVAT Credit. The changes are made under the authority of the Central Excise Act, 1944, and the Finance Act, 1994, and will take effect upon publication in the Official Gazette. This amendment modifies rule 6, sub-rule (6), clause (i) of the CENVAT Credit Rules.
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