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of <h1>Central Excise Amendment: Manufacturers Can Claim 95% Duty Credit; Full Credit for Inputs Before June 1, 1998.</h1> The Central Government, under the authority of section 37 of the Central Excise Act, 1944, has issued the Central Excise (Seventh Amendment) Rules, 1998. Effective from its publication date, this amendment modifies Rule 57B of the Central Excise Rules, 1944. It stipulates that manufacturers of final products can now claim credit for 95% of the specified duty paid on certain inputs. Additionally, for inputs received in the factory on or before June 1, 1998, manufacturers are allowed to claim credit for the full duty paid on those inputs.
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