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    <title>Seeks to amend the CENVAT Credit Rules, 2004 (Fourth Amendment).</title>
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    <description>The amendment revises rule 2(d) to include goods exempted under the earlier notification and specified entries of a subsequent notification, narrows rule 2(l)(BA) to motor vehicles that are not capital goods (effective from the first day of April, 2012), and substitutes the proviso to rule 3(1)(i) to provide that CENVAT credit shall not be allowed where exemption benefits are availed under the specified notifications; the rules take effect on publication in the Official Gazette.</description>
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