Deemed credit rule change shifts textile input credit to a new rule, altering eligibility and administrative authority effective April. Independent textile processors regain abatement for closed, sealed stenters only when closed at least fifteen days, with abatement sanctioned by the Joint Commissioner. Annual capacity determination power is delegated to Deputy/Assistant Commissioners and declarations must be filed accordingly. Deemed credit previously under rule 57A is reallocated to rule 57AK with rescission and reissuance of notifications; manufacturers using declared inputs receive credit equivalent to declared duty. Deemed credit for texturised polyester yarn is extended to woven pile fabric manufacturers. The definition of texturised yarn now includes draw twisted and draw wound yarn. Independent texturisers cannot claim CENVAT credit for inputs used to produce the specified texturised yarn but may claim credit for inputs used in other goods, including actual credit for inputs in stock or received on or after 1 March 2000.