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    <title>CENVAT Credit on CVD - Imports</title>
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    <description>The notification omits the proviso to rule 3(1)(vii) of the CENVAT Credit Rules, removing the prior restriction on claiming CENVAT Credit for Additional Duty of Customs on ships, boats and floating structures and restoring entitlement to take full credit of that additional duty with retrospective effect from 1 March 2015; the change is about the capped availment mechanism and not a general disallowance of CVD credit.</description>
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      <description>The notification omits the proviso to rule 3(1)(vii) of the CENVAT Credit Rules, removing the prior restriction on claiming CENVAT Credit for Additional Duty of Customs on ships, boats and floating structures and restoring entitlement to take full credit of that additional duty with retrospective effect from 1 March 2015; the change is about the capped availment mechanism and not a general disallowance of CVD credit.</description>
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