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of <h1>Amendment to Section 35B allows duty credit for excise duty payment on final products, effective from appointed date.</h1> Section 35B of the Central Excise Act is amended by the Finance (No. 2) Act, 1998, effective from a date appointed by the Central Government. A new clause (d) is added to sub-section (1), first proviso, allowing credit of any duty to be used towards payment of excise duty on final products. This amendment applies to orders passed by the Commission (Appeals) on or after the appointed date under section 109 of the Act.
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