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    <title>Seeks to amend the CENVAT Credit Rules, 2002</title>
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    <description>Amendments revise CENVAT Credit Rules to add light diesel oil to definitions; recognise National Calamity Contingent duty within CENVAT; limit utilization of credit to the extent available on the last day of the month; require repayment when inputs or capital goods on which credit was taken are removed as such; restrict utilisation of credits for specified additional or customs-equivalent duties to payment of those respective duties; permit exceptional storage of credited inputs outside the factory subject to officer order and repayment obligation; and allow credit despite incomplete documents if key particulars exist and the Assistant/Deputy Commissioner is satisfied and records reasons.</description>
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