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    <title>THE FIFTH SCHEDULE - [See section 69(1)]</title>
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    <description>A new sub rule allows a manufacturer to pay an amount equivalent to CENVAT credit attributable to inputs used in or in relation to exempted final products for disputes covering 1 April 2000 to 30 June 2001 pending on assent of the Finance Bill, 2010, notwithstanding sub rules (1) and (2), excluding inputs intended as fuel; payment may be made before or after clearance and attracts interest at twenty four per cent per annum from the date of clearance until payment.</description>
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