CENVAT credit adjustment rules prescribe options and a procedural method to attribute credit to exempted goods and services. Manufacturers and output service providers not maintaining separate accounts must either pay a fixed percentage of the value of exempted supplies or pay the CENVAT credit attributable to inputs and input services used for exempted goods/services. Sub-rule (3A) requires written intimation to the Superintendent, prescribes provisional monthly calculation formulas using prior-year proportions and current-month credits, annual reconciliation based on actual usage and values, payment or adjustment by 30 June of the succeeding year, interest on short-paid amounts, and reporting of provisional and final figures and adjustments.