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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Excise Rule 57AK: Credit of Duty for Inputs & Products, Conditions for Manufacturers, Exclusions for Fraud & Short Payments</h1> The notification, issued on March 31, 2000, under Central Excise Rule 57AK, outlines the credit of duty for specific inputs and final products within the Central Excise Tariff Act. It specifies the duty deemed paid on declared inputs and the conditions under which manufacturers, particularly composite mills and others, can claim credit. The notification details the percentage of excise duty credit available, conditions for export, and restrictions on claiming refunds or drawbacks. It excludes certain manufacturers and situations from its provisions, such as those involving fraud or short payment of duties. The notification came into effect on April 1, 2000.
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