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of <h1>Rule 56A Extends Excise Duty Credit to Fibres and Yarns Using Specified Raw Materials Under 1991 Notification</h1> The notification dated July 25, 1991, extends the Rule 56A facility under the Central Excise Rules, 1944, to certain specified fibres and yarns concerning specified raw materials. It allows for the credit of excise duty or additional duty paid on raw materials or components for specific finished excisable goods. The specified goods include polyester staple fibre, artificial staple fibre, and acrylic fibre, with corresponding raw materials such as mono ethylene glycol, ethyl diamine tetra acetic acid, and acrylonitrile. This is applicable under the relevant headings of the Central Excise Tariff Act, 1985, and the Customs Tariff Act, 1975.
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