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of <h1>Government Updates Excise Rules: Changes to Rule 57A, 96ZO, 96ZP; Effective September 1, 1997; Retrospective Amendment in 2009</h1> The Central Government issued the Central Excise (Eighth Amendment) Rules, 1997, effective from September 1, 1997. Key changes include amendments to Rule 57A, allowing the government to declare excise duty on certain inputs and permit credit under specified conditions. Rule 96ZO was amended to allow manufacturers with specific furnace capacities to pay a fixed duty amount monthly, with provisions for interest on late payments. Rule 96ZP was similarly amended for hot re-rolling mills, with provisions for capacity changes and interest on late payments. A retrospective amendment was made in 2009 to clarify the powers under sections 3A and 37 of the Central Excise Act.
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