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of <h1>Government Updates MODVAT Rules: New Eligible Products and Restrictions Under Rule 57A of Central Excise Rules, 1944.</h1> The notification, dated March 1, 1994, issued by the Central Government under rule 57A of the Central Excise Rules, 1944, specifies final products eligible for credit of duty under MODVAT. It replaces a previous notification from 1986. The conditions under which excise duty and additional duties on inputs can be credited when used in manufacturing specified final products. It details restrictions on credit for inputs produced in free trade zones, export-oriented units, or specific manufacturing contexts, and sets limits on credit for certain goods. The notification includes a table listing eligible inputs and corresponding final products.
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