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<h1>CENVAT Credit Rules Amended: New Duty on Scrapped Capital Goods, Updates on Inputs and Authority References in Rules 3, 4, 6</h1> The Central Government has amended the CENVAT Credit Rules, 2004, effective upon publication in the Official Gazette. Key changes include the introduction of sub-rule (5A) in Rule 3, requiring manufacturers to pay duty on capital goods cleared as waste or scrap. Additionally, Rule 4 amendments allow for the inclusion of intermediate goods necessary for final product manufacturing, and authority references are updated to include Deputy or Assistant Commissioners of Central Excise. In Rule 6, inputs intended as fuel are no longer exempted, and credit is disallowed for inputs and services used exclusively for exempted goods or services.