| Short title extent and commencement |
| Cenvat Credit. |
| Conditions for allowing Cenvat Credit |
| Refund of Cenvat credit to units in specified areas |
| Obligation of manufacturer of dutiable and exempted goods and provider of taxable and exempted services. |
| Manner of distribution of credit by input service distributor |
| Distribution of credit on inputs by the office or any other premises of output service provider |
| Storage of input outside the factory of the manufacturer |
| Documents and accounts |
| Procedure and facilities for large taxpayer |
| Definitions |
| Refund of Cenvat Credit |
| Power of Central Government to notify goods for deemed CENVAT credit |
| General penalty |
| Information relating to principal inputs |
| Transfer of CENVAT credit |
| Transitional provision |
| Special dispensation in respect of inputs manufactured in factories located in specified areas |
| Power to impose restrictions in certain types of cases |
| Recovery of CENVAT credit wrongly taken or erroneously refunded |
| Confiscation and penalty |
| Supplementary provision |