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    <title>Power to impose restrictions in certain types of cases</title>
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    <description>The Central Government may, by notification, impose restrictions to prevent misuse of CENVAT credit-applicable to manufacturers, importers, dealers, service providers and exporters-including restrictions on utilization of credit, suspension of registration and withdrawal of facilities, and may prescribe the procedure for issuance of such orders by the relevant Commissioners. Pending proposals initiated under notification no. 05/2012 CE (N.T.), dated 12 March 2012, are to be treated as initiated under this rule and decided accordingly.</description>
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      <description>The Central Government may, by notification, impose restrictions to prevent misuse of CENVAT credit-applicable to manufacturers, importers, dealers, service providers and exporters-including restrictions on utilization of credit, suspension of registration and withdrawal of facilities, and may prescribe the procedure for issuance of such orders by the relevant Commissioners. Pending proposals initiated under notification no. 05/2012 CE (N.T.), dated 12 March 2012, are to be treated as initiated under this rule and decided accordingly.</description>
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