Rule 13 – Power of Central Government to notify goods for deemed CENVAT credit :

This Rule seeks to empower the Government to declare vide notifications certain input or input service on which the excise duty, additional duty of customs or service tax paid shall be deemed to have been paid at a rate or equivalent to such amount as may be mentioned in the notification. CENVAT credit shall be allowed on such inputs or input services even if such input or input services are not used directly by the manufacturer of final products or by the provider of output service but are contained in the final products or used in providing output service.

Presently, no notification is issued under this rule and hence, deemed credit is not available on any inputs. Prior to 0.1.04.2003, some notifications were issued under this rule which allowed deemed CENVAT credit for certain textile products.