CENVAT credit restriction: cannot be used for payment of Clean Energy Cess, changing credit utilization rules. The CENVAT Credit Rules, 2004 are amended to add a proviso excluding the use of eligible CENVAT credit for payment of the Clean Energy Cess; the CENVAT Credit (Third Amendment) Rules, 2010 take effect on publication and modify rule 3(4) to restrict credit utilization specifically against the cess.