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of <h1>Amendment to CENVAT Rules: New Sub-rule 4A in Rule 3, Irrevocable Option for Dealers, Updated Rule 9A Deadlines.</h1> The Central Government has amended the CENVAT Credit Rules, 2002, effective upon publication in the Official Gazette. Key changes include the introduction of sub-rule (4A) in Rule 3, allowing first or second stage dealers dealing in specific goods to opt for removal of goods with payment equivalent to excise duty, with this option being irrevocable within the financial year. Dealers exercising this option can claim credit for duties paid on these goods. Rule 9A has been updated to refine the description of applicable dealers and adjust deadlines for compliance. These amendments aim to streamline the process for dealers handling specific textile goods.
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