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    <title>Special dispensation in respect of inputs manufactured in factories located in specified areas of North East region, Kutch district of Gujarat, State of Jammu and Kashmir and State of Sikkim</title>
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    <description>Special dispensation preserves Cenvat credit for inputs and capital goods manufactured in designated areas by treating such clearances as if no portion of duty had been exempted under the specified exemption notifications, subject to the proviso to clause (i) of sub rule (1) of the earlier rule.</description>
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      <title>Special dispensation in respect of inputs manufactured in factories located in specified areas of North East region, Kutch district of Gujarat, State of Jammu and Kashmir and State of Sikkim</title>
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      <description>Special dispensation preserves Cenvat credit for inputs and capital goods manufactured in designated areas by treating such clearances as if no portion of duty had been exempted under the specified exemption notifications, subject to the proviso to clause (i) of sub rule (1) of the earlier rule.</description>
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