CENVAT credit utilisation: credit may be applied against excise on final products, removed inputs or capital goods, and specified charges. The amendment substitutes sub rule (3) of rule 3 to specify that CENVAT credit may be utilised for payment of excise duty on final products; an amount equal to credit on inputs if such inputs are removed as such or after partial processing; an amount equal to credit on capital goods if such capital goods are removed as such; and amounts under specified procedural provisions of the Central Excise Rules. It also renumbers the annexed form as Form 1 and inserts an additional form.