End-use concession procedure revised to require supplier-specific certificates and recipient liability for dispatched goods under new rules. The Central Excise (No. 2) Rules, 2001 re-notify and replace the earlier Central Excise Rules, 2001 effective 1 July 2001, making targeted operational amendments: parent manufacturer liability for readymade garments absent authorised job workers; provisional assessment with a six-month finalisation target and limited extension power plus interest/refund mechanics for new provisional cases; enhanced invoice content requirements; clarified CENVAT credit treatment for goods returned for remaking with recovery where goods are not returned; and replacement of Chapter X end-use exemption by supplier-certificate based concessional removal rules imposing end-user liability for dispatched quantities.