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<h1>Power to impose restrictions on CENVAT credit misuse, enabling utilization limits, registration suspension and facility withdrawal.</h1> Empowers the Central Government to assess misuse of CENVAT credit and, by notification, impose restrictions such as limiting utilization of CENVAT credit, suspending dealer registration, withdrawing specified facilities from manufacturers, dealers or exporters, and prescribing the procedure for issuance of such orders by an officer authorized by the Board.