CENVAT credit utilization restricted to corresponding exempted final products; special dispensation treats specified-area inputs as non-exempt. CENVAT credit of duty on inputs used in manufacture of final products cleared after availing specified exemption notifications must be utilized only for payment of duty on the final products for which the exemption is availed. Replaced rule 10 grants a special dispensation for inputs and capital goods manufactured in specified areas, allowing CENVAT credit as if no portion of duty on those inputs or capital goods had been exempted under the listed notifications.