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of <h1>Manufacturers Can Claim Credit for Duties on Inputs Used in Intermediate Products Under Rule 57J, Central Excise Rules.</h1> Notification No. 351/86-C.E., dated June 20, 1986, issued under rule 57J of the Central Excise Rules, 1944, allows manufacturers to claim credit for specified duties paid on inputs used in intermediate products. These inputs, listed in a table, must be used in the manufacture of final products. The intermediate products must be produced as job work and benefit from the exemption in Notification No. 214/86-Central Excises. Credit is contingent upon documentation, such as a Gate pass or Bill of entry, verifying duty payment on the inputs, as specified by the Central Board of Excise and Customs.
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