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Restriction on availment / utilization of Credit (Rule 3(7)) of the CCR):
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....n on availment / utilization of Credit (Rule 3(7)) of the CCR): The restrictions relating to availment of Cenvat credit are as shown below: (a) Credit of duty paid on inputs or capital goods produce....
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....ly if the AED (GSI) was paid on or after 1-4-2000. (d) For the purpose of payment of Central Excise duty or Service Tax for the month or quarter, the credit utilization should be limited to the exten....