https://www.taxtmi.com/forum/issue?id=1300 Rule 3(1)(viia) permits CENVAT credit of the additional duty under section 3(5) on capital goods, including project imports, and the Explanation allows manufacturers of final products and providers of output services to take credit on goods under heading 9801; however, utilisation is restricted because such credit cannot be applied for payment of service tax. en-us Fri, 26 Jun 2009 16:37:05 +0530 Thu, 23 Jan 2025 15:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1300 Rule 3(1)(viia) permits CENVAT credit of the additional duty under section 3(5) on capital goods, including project imports, and the Explanation allows manufacturers of final products and providers of output services to take credit on goods under heading 9801; however, utilisation is restricted because such credit cannot be applied for payment of service tax. Discussion-Forum Customs Fri, 26 Jun 2009 16:37:05 +0530 https://www.taxtmi.com/forum/issue?id=1300