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of <h1>CENVAT Credit Rules, 2001 Replaced by 2002 Rules: Key Changes in Credit Utilization, Eligibility, and Compliance</h1> The notification announces the replacement of the CENVAT Credit Rules, 2001 with the CENVAT Credit Rules, 2002, effective from March 1, 2002. It outlines the framework for availing and utilizing CENVAT credit on inputs and capital goods used in the manufacturing of excisable goods. Key provisions include definitions of terms, conditions for credit eligibility, utilization rules, and obligations for manufacturers of dutiable and exempted goods. The notification also addresses the transfer of credit, transitional provisions, and penalties for non-compliance. It aims to streamline credit processes and ensure compliance with excise duty regulations.
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