Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 3(5A)] [Section 3] [Entire Act] Union of India - Subsection Section 3(5A)(ii) in CENVAT Credit Rules, 2004 (ii)for capital goods, other than computers and computer peripherals @ 2.5% for each quarter: