CENVAT credit eligibility expanded to include dumpers or tippers registered to service providers for specified output services. The CENVAT Credit Rules, 2004 are amended by inserting sub clause (C) in rule 2(a) to include dumpers or tippers under Chapter 87 of the First Schedule to the Central Excise Tariff Act, 1985 as eligible where such vehicles are registered in the name of the provider of output service and are used for providing the taxable output services specified in sub clauses (zzza) and (zzzy) of clause (105) of section 65 of the Finance Act, 1994.