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of <h1>Central Govt Notification Allows Duty Credit for Inputs in Manufacturing Under Rule 57A, With Certain Restrictions</h1> Notification No. 177/86-C.E., dated March 1, 1986, issued by the Central Government under rule 57A of the Central Excise Rules, 1944, allows credit for specified duties paid on inputs used in the manufacture of certain final products. These duties include excise duty under the Central Excises and Salt Act, 1944, special excise duty under the Finance Act, 1985, and additional duty under section 3 of the Customs Tariff Act, 1975. The credit can be used for paying duties on final products or inputs cleared under rule 57F. Restrictions apply to inputs from free trade zones or export-oriented undertakings.
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