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Bare acts > CENVAT Credit Rules, 2004 > Rule 12
 
  


 

12. 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.- Notwithstanding anything contained in these rules, 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 8th July, 1999 G.S.R. 508(E), dated the 8th July, 1999 or No. 33/99- Central Excise, dated the 8th July, 1999 G.S.R. 509(E), dated the 8th July, 1999 or No. 39/2001-Central Excise, dated the 31st July, 2001 G.S.R. 565(E), dated the 31st July, 2001 or notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) No.56/2002-Central Excise, dated the 14th November, 2002 G.S.R. 764(E), dated 14th November, 2002or No.57/2002 entral Excise, dated the 14th November, 2002 GSR 765(E), dated the 14th November, 2002 or notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 56/2003-Central Excise, dated the 25th June, 2003 G.S.R. 513 (E), dated the 25th June, 2003 or 71/2003-Central Excise, dated the 9th September, 2003 G.S.R.717 (E), dated the 9th September, 2003, the CENVAT credit on such inputs or capital goods shall be admissible as if no portion of the duty paid on such inputs or capital goods was exempted under any of the said notifications.

 

 

 

 

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