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Introducing the “In Favour Of” filter in Case Laws.
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<h1>New Amendment to Central Excise Rules: Credit Allowed Despite Incomplete Documentation if Key Details Are Present, Rules 57G & 57T</h1> The Central Government, under the Central Excise Act, 1944, has issued the 3rd Amendment to the Central Excise Rules, 1999. This amendment introduces new sub-rules to rules 57G and 57T, stating that credit shall not be denied due to incomplete documentation if essential details like duty payment, goods description, and factory address are present. The Assistant Commissioner of Central Excise must be satisfied that duties on inputs or capital goods have been paid and used in manufacturing. They must also record reasons for not denying credit in each case. The amendment takes effect upon publication in the Official Gazette.