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of <h1>CENVAT Credit Rules 2009 Amendment: Allows Credit for Goods Cleared from Export Units, Effective September 7, 2009.</h1> The CENVAT Credit (Second Amendment) Rules, 2009, effective from September 7, 2009, amend the CENVAT Credit Rules, 2004. The amendment introduces a proviso to rule 3, sub-rule (7), clause (a), allowing CENVAT credit for inputs and capital goods cleared from export-oriented units or technology parks after September 7, 2009. This credit includes excise duty under section 3 of the Excise Act and Education Cess under the Finance Acts of 2004 and 2007. The credit amount is the aggregate of specified portions of excise duty and education cesses. These changes are authorized under the Central Excise Act, 1944, and the Finance Act, 1994.
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