| 1 Short title, extent and commencement | 
		| 2 Definitions | 
		| 3 CENVAT credit | 
		| 4 Conditions for allowing CENVAT credit | 
		| 5 Refund of CENVAT credit | 
		| 5A Refund of CENVAT credit to units in specified areas | 
		| 5B Refund of CENVAT credit to service providers providing services taxed on reverse charge basis | 
		| 6 Obligation of manufacturer or producer of final products and a provider of output services | 
		| 7 Manner of distribution of credit by input service distributor | 
		| 7A Distribution of credit on inputs by the office or any other premises of output service provider | 
		| 7B. Distribution of credit on inputs by warehouse of manufacturer | 
		| 8 Storage of input outside the factory of the manufacturer | 
		| 9 Documents and accounts | 
		| 9A Information relating to principal inputs | 
		| 10 Transfer of CENVAT credit | 
		| 10A Transfer of CENVAT credit of additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act. | 
		| 11 Transitional provision | 
		| 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 | 
		| 12A Procedure and facilities for large taxpayer | 
		| 12AA Power to impose restrictions in certain types of cases | 
		| 12AAA Power to impose restrictions in certain types of cases | 
		| 13 Power of Central Government to notify goods for deemed CENVAT credit | 
		| 14 Recovery of CENVAT credit wrongly taken or erroneously refunded | 
		| 15 Confiscation and penalty | 
		| 15A General penalty | 
		| 16 Supplementary provision |