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of <h1>Govt Sets Rs. 43.75/kg Credit for Polyester Yarn in Low-Price Fabrics; Approval & Records Required under Rule 57K.</h1> Notification No. 79/88-C.E., dated March 1, 1988, issued by the Central Government under rule 57K of the Central Excise Rules, 1944, specifies credit provisions for duty on polyester filament yarn used in manufacturing low-price fabrics. The credit rate is set at Rs. 43.75 per kilogram. Conditions for availing credit include approval from the Textile Commissioner and a Ministry of Textiles officer, actual usage verification, and specific record maintenance. Credit is limited to polyester filament yarn used in approved programs and cannot be transferred or refunded. Allowances are made for yarn in fents, rags, and chindies, up to 8% of total clearances.
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