CENVAT credit utilisation now confined to specified additional excise duties for textiles, calamity levies, and related duties. A new clause recognises the additional duty in clause 149 of the Finance Bill, 2003 as creditable; substituted sub-rule (6)(b) restricts CENVAT credit for specified additional duties to utilisation only for payment of those specified duties on final products or, where inputs are removed as such or partially processed, for payment on those inputs; an explanation permits credit of additional duty under the Additional Duties of Excise (Goods of Special Importance) Act to be utilised towards duties in the First or Second Schedule of the Central Excise Tariff Act.