CENVAT credit amendments change write-off reversal and payment obligations, and adjust exempted supply payment rates for manufacturers and service providers. The amendment excludes specified construction items (cement, angles, channels, CTD, TMT and similar items for factory structures) from the 'factory of the manufacturer' classification; substitutes rule 3(5B) to require repayment of CENVAT credit when inputs or capital goods are fully written off, with a right to reclaim credit if those items are subsequently used for taxable manufacture or services; and revises rule 6(3)(i) to require manufacturers to pay five per cent of exempted goods' value and service providers to pay six per cent of exempted services' value.