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    <title>Amends CENVAT Credit Rules, 2004</title>
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    <description>New rule 5A permits refund of CENVAT credit to manufacturers in specified areas who, having cleared final products notified by the Government, cannot utilize credit on inputs for payment of excise duties on those notified final products; refunds exclude credits relating to exempt or nil-rated final products and are subject to procedure, conditions and limitations specified by notification. The rule clarifies that &quot;duty&quot; means the duties specified in sub rule (1) of rule 3 of the CENVAT Credit Rules.</description>
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