CE Rule 57AK - Credit of Duty on Processed Textile Fabrics - 030/2000 - Central Excise - Non Tariff

Deemed duty credit for processed textile inputs allowed only as non-refundable credit against excise on final textile products.

Deemed duty credit is granted on specified processed textile fabric inputs and on identified final textile products at a fixed deemed rate per unit area, allowing the manufacturer of the final products to claim credit. The credit is bifurcated into excise and additional-duty components, each usable only against the corresponding duty on the final products and non-refundable. Eligibility requires direct receipt of inputs from the input manufacturer's factory under an invoice declaring that appropriate duty has been paid under the excise provisions.