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of <h1>Amendment to Include Special Excise Duty in Modvat Credit under Rule 57A of Central Excise Rules, 1944</h1> The Central Government, exercising powers under rule 57A of the Central Excise Rules, 1944, amends a previous notification from March 1, 1986. This amendment involves the inclusion of special excise duty within the scope of Modvat credit. Specifically, it adds a provision for the payment of special duty of excise as outlined in the Finance Bill, 1988, which has legal force under the Provisional Collection of Taxes Act, 1931. This change allows for the Modvat credit to be applicable to special excise duty as well.
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