Modvat credit entitlement: inputs cleared under rule 57F may be credited for specified duties, subject to utilisation limits. Modvat credit of duties and specified additional duties already paid on inputs is allowed when such inputs are used in or in relation to manufacture of listed final products and have been permitted to be cleared under Rule 57F; such credit may be utilised for payment of duty on the final products or, as applicable, on those inputs. Credits in respect of inputs from free trade zones or from hundred per cent export oriented undertakings and Electronic Hardware Technology Park units are restricted to an amount equal to the equivalent additional duty under the Customs Tariff. Credits attributable to textile-related additional duty or to goods-of-special-importance additional duty (or their Customs equivalents) must be utilised only towards payment of duties leviable under the corresponding enactments.