Rule -13 : Deemed CENVAT CREDIT :

The Central Government may by notification ,declare inputs or input services on which CENVAT credit shall be allowed at deemed rate specified in the notification ,irrespective of actual amount of ED/Additional Duty / Service tax paid.

The CENVAT credit shall be allowed even if tax declared on inputs /input service is not used directly by manufacturer or provider of output service but is contained in the said final products or is used for providing output service.