Excise credit entitlement amended to permit full specified-duty credit for manufacturers of final products and remove proviso. Amendment to Rule 57B removes the ninety-five percent limitation and substitutes language allowing manufacturers of final products to take credit of the specified duty paid on listed inputs, and omits the proviso after clause (vi); the amendment commences on publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Excise credit entitlement amended to permit full specified-duty credit for manufacturers of final products and remove proviso.
Amendment to Rule 57B removes the ninety-five percent limitation and substitutes language allowing manufacturers of final products to take credit of the specified duty paid on listed inputs, and omits the proviso after clause (vi); the amendment commences on publication in the Official Gazette.
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