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of <h1>11th Amendment to Central Excise Rules Ends Modvat Credit for Toothpaste, Tooth Powder from October 1997</h1> The Central Government issued the 11th Amendment to the Central Excise Rules, 1944, effective from October 1, 1997. This amendment specifically affects manufacturers of tooth powder and toothpaste under sub-heading No. 3306.10 of the Central Excise Tariff Act, 1985. It states that Modvat credit for these manufacturers will lapse and cannot be used for duty payment on excisable goods cleared for home consumption or export. However, this rule does not apply to credit for inputs or finished products in stock as of October 1, 1997.
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