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of <h1>Finance Act 2010 Fourth Schedule updates Rule 57CCC on credit adjustments for exempted goods from 1996-2000.</h1> The Fourth Schedule of the Finance Act, 2010, amends the Central Excise Rules, 1944, by introducing and modifying Rule 57CCC. This rule addresses disputes over credit adjustments on inputs for exempted final products for two periods: September 1, 1996, to February 28, 1997, and March 1, 1997, to March 31, 2000. Manufacturers using specified duty credits for inputs, excluding fuel, must pay an amount equivalent to the credit for inputs used in non-chargeable final products. An interest rate of 24% per annum applies from the goods' clearance date until payment.
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