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of <h1>CENVAT Credit Rules Amended: Changes to Rule 3 and Rule 10 Impact Exempted Products and Regional Input Provisions.</h1> The Central Government has amended the CENVAT Credit Rules, 2002, effective from their publication date. The amendments involve changes to Rule 3, allowing CENVAT credit for duty paid on inputs used in manufacturing final products that benefit from specific exemptions. These credits can only be used to pay duty on exempted final products. Rule 10 introduces special provisions for inputs manufactured in certain regions, allowing CENVAT credit as if no duty exemption was availed. This applies to inputs cleared under specified notifications, ensuring manufacturers in designated areas can claim credit as if full duty was paid.
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