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<h1>India Amends CENVAT Credit Rules: Dumpers and Tippers Now Eligible for Credit Under Rule 2, Clause (a)</h1> The Government of India has issued Notification No. 25/2010, amending the CENVAT Credit Rules, 2004. This amendment, effective upon publication in the Official Gazette, introduces a new sub-clause in Rule 2, clause (a). It specifies that dumpers or tippers, classified under Chapter 87 of the Central Excise Tariff Act, 1985, and registered in the name of a service provider, are eligible for CENVAT credit when used for providing certain taxable services as defined in the Finance Act, 1994. This update follows previous amendments, the last of which was made in May 2010.