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    <title>Amendments in Cenvat Credit – Special Dispensation Inputs in Specified States – Rule 10</title>
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    <description>Where a manufacturer has cleared inputs or capital goods manufactured in factories located in specified areas of the North East region, Kutch district of Gujarat and State of Jammu and Kashmir, and cleared those goods in terms of the referenced Government of India notifications, the CENVAT credit on such inputs or capital goods shall be admissible as if no portion of the duty paid on such inputs or capital goods was exempted under those notifications.</description>
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      <description>Where a manufacturer has cleared inputs or capital goods manufactured in factories located in specified areas of the North East region, Kutch district of Gujarat and State of Jammu and Kashmir, and cleared those goods in terms of the referenced Government of India notifications, the CENVAT credit on such inputs or capital goods shall be admissible as if no portion of the duty paid on such inputs or capital goods was exempted under those notifications.</description>
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