Declared duty credit allowed on textile inputs enabling manufacturers to offset excise on final fabrics without production of input documents. The notification deems duty to have been paid on specified textile inputs and allows manufacturers of declared final fabrics to claim credit of that deemed duty, set at fifty percent of the excise leviable on the final products, without producing documents evidencing payment on inputs. Credit so allowed must be utilised only towards payment of excise on the declared final products and is allowed at the time of clearance; special limitations apply to composite mills, stocks held on the specified cut off date, and where processed fabric is used as an input for further processing.