Special dispensation for inputs manufactured in specified areas of North East Region and Kutch District of Gujarat — Amendment to Cenvat Credit Rules, 2001 - 058/2001 - Central Excise - Non Tariff
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CENVAT credit entitlement expanded: inputs and capital goods from specified zones treated as fully creditable despite exemption notifications. The amendment to rule 10 of the CENVAT Credit Rules, 2001 provides that where a manufacturer has cleared inputs or capital goods in terms of specified Central Excise notifications for the North East region and Kutch district, the CENVAT credit on such inputs or capital goods shall be admissible as if no portion of the duty paid on them was exempted under those notifications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
CENVAT credit entitlement expanded: inputs and capital goods from specified zones treated as fully creditable despite exemption notifications.
The amendment to rule 10 of the CENVAT Credit Rules, 2001 provides that where a manufacturer has cleared inputs or capital goods in terms of specified Central Excise notifications for the North East region and Kutch district, the CENVAT credit on such inputs or capital goods shall be admissible as if no portion of the duty paid on them was exempted under those notifications.
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