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of <h1>India Amends CENVAT Credit Rules 2004: Key Changes in Capital Goods, Motor Vehicles, and Export Refunds Effective April 2012</h1> The Government of India has amended the CENVAT Credit Rules, 2004, effective April 1, 2012. Key changes include modifications in the definition and treatment of capital goods and motor vehicles, adjustments in the calculation and distribution of CENVAT credit, and the introduction of a refund mechanism for CENVAT credit related to exports. The amendment also revises the rules for transferring unutilized CENVAT credit between registered premises of a manufacturer. These changes aim to streamline the credit process and ensure compliance with existing financial regulations.
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