Special dispensation in respect of inputs manufactured in factories located in specified areas of North East region, Kutch district of Gujarat, State of Jammu and Kashmir and State of Sikkim

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....Kutch district of Gujarat, State of Jammu and Kashmir and State of Sikkim.- 2[Notwithstanding anything contained in these rules but subject to the proviso to clause (i) of sub rule (1) of the rule 3], where a manufacturer has cleared any inputs or capital goods, in terms of notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 32/99- Central Excise, dated....

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....cise, dated the 9th September, 2003 [G.S.R.717 (E), dated the 9th September, 2003 1[or No.20/2007-Central Excise, dated the 25th April, 2007 [ GSR 307 (E), dated the 25th April, 2007]], 3[or No.1/2010-Central Excise, dated the 6th February, 2010 [G.S.R. 62(E), dated the 6th February, 2010]], the CENVAT credit on such inputs or capital goods shall be admissible as if no portion of the duty paid on ....