Admissibility of excise credit clarified for inputs used in manufacture; excise notification scope broadened.

Two clauses added to subsection (2) of section 23C expand notification coverage to include duties notified under the Central Excise Act, the Central Excise Tariff Act and any law charging duty in the same manner, and recognise the admissibility of credit for excise duty paid or deemed paid on goods used in or in relation to the manufacture of excisable goods.

---

---

---