This pre-budget issue of "Tax Amicus" covers article seeking clarifications on various Cenvat credit issues. Cenvat Credit Rules have been further amended to restrict credit availability to units getting inputs from units enjoying area based exemptions. CBE&C has clarified on Central Excise duty exemption available to units in Uttarakhand and Himachal Pradesh, in case of change in ownership and Service Tax liability on toll paid for use of road. Cotton exports have been prohibited and calculation of iron content in export of iron ore, clarified. Madras High Court has held that limitation under Section 11B of Central Excise Act is not applicable in case of rebate claims under Rule 18 of Central Excise Rules. “Ratio decidendi” also covers Supreme Court orders holding trade discount through credit notes eligible for deduction under Kerala General Sales Tax Rules and allowing netting of income from expenditure for the purpose of Explanation (baa) to Section 80HHC.