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of <h1>CENVAT Credit Rules Amended: Rule 3(3) Limits Credit Use for Exempted Final Products Manufacturing</h1> The Central Government has amended the CENVAT Credit Rules, 2002, under the authority of the Central Excise Act, 1944. The amendment, effective from its publication date, involves a modification to Rule 3, sub-rule (3). It specifies that CENVAT credit for duty paid on inputs used in manufacturing final products, which are cleared under exemptions from notifications dated July 8, 1999, can only be used for paying duty on final products cleared under the same exemptions. This change follows previous amendments to the principal rules published in March 2002 and last amended in November 2002.
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