(6)[ Any registered dealer who has paid entry tax under the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000), either on raw material or on capital goods, other than on goods covered by Schedule "G' and/or sub-section (2) of this section, brought by him into the local area for use or consumption in the manufacture or processing of goods within the State, shall be entitled for input tax credit under sub-section (1) of this section.] [Substituted by the Amendment Act 15 of 2005 and further substituted by Amendment Act 2 of 2011.]:[Provided that in respect of finished products dispatched by way other than sales, the input tax credit on goods other than those covered by Schedule "G' and capital goods shall be to the extent it exceeds the rate specified under sub-section (1) of section 8 of the Central Sales Tax Act , 1956 (Central Act 74 of 1956).] [Proviso substituted by the Amendment Act 12 of 2008.]
