TaxTMI 
TaxTMI 
Specific Provisions for Specified Districts / States
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....tch district of Gujarat, State of Jammu and Kashmir and State of Sikkim.- 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 the ....
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.... dated the 9th September, 2003 [G.S.R.717 (E), dated the 9th September, 2003, or No.20/2007-Central Excise, dated the 25th April, 2007 [ GSR 307 (E), dated the 25th April, 2007, 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 such inputs ....
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....hall not be required to follow the procedures / conditions of Rule 6 and shall be allowed full Cenvat Credit instead. Thus rule 12 encourages persons in other parts of India to buy inputs and capital goods from such regions, as inputs and capital goods procured from such regions would be deemed to be duty paid. Rule 12 overrides the other Cenvat credit rules but is subject to the proviso to claus....