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of <h1>CENVAT Credit Rules Amended: Light Diesel Oil Added, New Storage Provisions, Clarification on Documentation in Rules 2, 3, 6, 7</h1> The notification amends the CENVAT Credit Rules, 2002, effective from the date of publication. Key amendments include the addition of 'light diesel oil' in rule 2, and changes to rule 3 regarding the utilization of CENVAT credit for duties like the National Calamity Contingent duty. Rule 6 introduces new provisions for the storage of inputs outside the factory under specific conditions. Rule 7 clarifies that CENVAT credit cannot be denied due to incomplete documentation if essential details are present. The amendments also involve terminological changes and adjustments in the roles of Central Excise officials in the rules.
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