Input credit adjustment requires payment when exempt final products are cleared, via credit account adjustment or cash recovery. Amendments modify input credit rules by expanding the definition of inputs to include capital goods, authorising the Government to deem declared duty at specified rates for certain inputs, and imposing an obligation to pay an amount by adjustment or cash recovery when credited inputs are used in or associated with final products that are wholly exempt. They prescribe documentary requirements to claim credit, transitional cut offs for invoices and capital goods, rules for temporary removal and reinstatement of credit on return, and enhanced penalties and interest where credit was taken fraudulently or in contravention of the Act.