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of <h1>Central Government Revises CENVAT Credit Rules; Updates Rule 3 and Replaces Rule 10 for Duty Exemptions</h1> The Central Government, using its authority under the Central Excise Act, 1944, has amended the CENVAT Credit Rules, 2002, through Notification No. 57/2003-CE(N.T.), effective from its publication date. These amendments include a revision of Rule 3, sub-rule (3), which specifies that CENVAT credit for duties on inputs used in manufacturing final products, exempted under certain notifications, is restricted to duty payments on those exempted products. Additionally, Rule 10 has been replaced to allow CENVAT credit for inputs or capital goods manufactured in specified regions, treating them as if no duty exemption was applied.
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