Excise credit utilisation permitted for payment of final product duty following Commission (Appeals) orders after the appointed date. Amendment adds clause (d) to section 35B(1) first proviso, allowing credit of any duty to be utilised towards payment of excise duty on final products where such credit is permitted under the Act or rules and the order is passed by the Commission (Appeals) on or after the date appointed under the Finance (No. 2) Act, 1998.