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    <title>THE SEVENTH SCHEDULE - [See section 71(1)]</title>
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    <description>Where disputes about adjustment of CENVAT credit for inputs used in relation to exempted final products during the period from 1 March 2002 to 9 September 2004 are pending, a manufacturer who availed CENVAT credit (excluding inputs intended as fuel) and manufactures both dutiable and exempted products may pay an amount equivalent to the credit attributable to inputs used in or in relation to exempted goods before or after clearance of such goods.</description>
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      <description>Where disputes about adjustment of CENVAT credit for inputs used in relation to exempted final products during the period from 1 March 2002 to 9 September 2004 are pending, a manufacturer who availed CENVAT credit (excluding inputs intended as fuel) and manufactures both dutiable and exempted products may pay an amount equivalent to the credit attributable to inputs used in or in relation to exempted goods before or after clearance of such goods.</description>
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