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of <h1>Amendment to Notification No. 175/86-C.E.: Credit Allowed Under Rule 57B for Specified Goods Used as Inputs in Manufacturing.</h1> The Central Government has amended Notification No. 175/86-C.E. regarding Central Excise, effective April 1, 1989. The amendment replaces paragraph 5, stipulating that specified goods subject to a concessional duty rate, received on or after April 1, 1988, and used as inputs in manufacturing final products, will have credit allowed under rule 57B. This credit is calculated at the duty rate under the notification plus 5% ad valorem, or the otherwise applicable duty rate, whichever is lower. This provision does not apply to inputs received after March 31, 1989.
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