Deemed excise credit for textile inputs allows specified percentage credit against duty on final textile products, with restrictions. Declaration deems duty paid on listed yarns, fibres, dyes, chemicals, consumables and specified fabrics, allowing manufacturers to claim deemed credit at prescribed proportions of excise duty on corresponding final textile products; composite and non composite manufacturers and cotton versus non cotton products attract different percentage equivalences. Credit is allowed without documentary proof, confined to payment of excise on final products, subject to export/refund conditions and exclusions for other rule 57A credits, clandestine removals, fraud, and use of processed fabric as an input.