CENVAT credit misuse: new rules require payment on removal of credited inputs and recordkeeping for principal inputs. Amendments treat removal of inputs on which CENVAT credit was taken without paying an amount equal to the credit as subject to deterrent measures, and require assessees to maintain records and intimate receipt of principal inputs for verification. 'Principal inputs' are defined by cost significance as inputs constituting not less than ten percent of total raw material cost for a unit of final product.