Condition NoCondition
20If no credit under rule 3 or rule 11 of the CENVAT Credit Rules, 2002, has been taken in respect of the inputs or capital goods used in the manufacture of these goods.

Explanation.- (1) For the removal of doubts, it is hereby clarified that in respect of the goods specified in column (3) of the Table occurring against S.No. 122, this condition is intended to have been satisfied if no credit of duty paid on,-

(i) the inputs; and

(ii) the capital goods used exclusively in the manufacture of these goods, in accordance with sub-rule (4) of rule 6 of the CENVAT Credit Rules, 2002,

has been availed under rule 3 or rule 11 of the CENVAT Credit Rules, 2002;

(2) This Explanation shall have effect as if it had always been the part of this notification.

(Above Explanation related to condition 20 has been inserted vide Ntf. No. 42/2002-CE, Dt. 21/08/2002)