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of <h1>CENVAT Credit Rules Amended: New Manufacturer Definition for Jewelry, Updated Duties, and Credit Rules for Job Workers</h1> The CENVAT Credit Rules, 2004 have been amended by the Central Government through Notification No. 13/2005-CE(N.T.) dated March 1, 2005. Key changes include the inclusion of a new definition for 'manufacturer' or 'producer' concerning jewelry under heading 7113. Additional duties under the Customs Tariff Act and Finance Bill, 2005, are specified, with restrictions on their credit utilization for service tax payments. Rules for credit on inputs and capital goods have been updated, particularly for job workers, ensuring credit is not denied when goods are cleared without duty payment.
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