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of <h1>India Amends CENVAT Credit Rules to Include Vehicle Parts for Taxable Services Under Rule 2(a)(D)</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 29/2010 to amend the CENVAT Credit Rules, 2004. This amendment, known as the CENVAT Credit (Fifth Amendment) Rules, 2010, will take effect upon publication in the Official Gazette. The amendment involves an addition to rule 2, clause (a), introducing sub-clause (D), which includes components, spares, and accessories of motor vehicles, dumpers, or tippers used to provide specified taxable services. This change aims to clarify and expand the scope of items eligible for CENVAT credit under specified conditions.
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