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<h1>Manufacturers Can Claim Credit for Deemed Duty on Specific Inputs Under Central Excise Rule 57AK, April 2000.</h1> The notification, effective from April 1 to April 30, 2000, under Central Excise Rule 57AK, allows manufacturers to claim credit for deemed duty on specific inputs used in producing final goods listed in the Central Excise Tariff Act. The inputs include hot re-rolled products and ingots or billets of non-alloy steel, with excise duty deemed paid at 12% of the invoice price. This credit can be used for excise duty on final products, except when availing certain drawbacks or rebates. The inputs must be directly received from the manufacturer with correctly declared invoice prices.