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of <h1>Excise Rule 57-J Notification: Credit for Duty Paid on Inputs for Intermediate Products, With Conditions on Documentation and Clearance Value</h1> Notification No. 198/86-C.E., dated March 14, 1986, issued under rule 57-J of the Central Excise Rules, 1944, allows credit for duty paid on specific inputs used in manufacturing intermediate products, which are then used to produce final products. The notification specifies that credit is contingent upon documentation such as a Gate Pass or Bill of Entry evidencing duty payment. It excludes cases where the aggregate value of clearances for home consumption exceeded 150 lakhs rupees in the previous financial year. The table lists inputs like polyvinyl chloride for manufacturing insulated electric wires and cables.
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