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of <h1>Manufacturers can claim Rs.18/kg deemed credit on texturized yarn under Central Excise Rule 57AK for certain final products.</h1> The notification issued on March 31, 2000, under Central Excise Rule 57AK, allows manufacturers to claim a deemed credit of Rs.18 per kg on texturized yarn used as inputs in certain final products, such as processed fabrics and woven pile fabrics. This credit can be utilized to pay excise duty on final products, provided no documents evidencing duty payment on inputs are required at clearance. The credit is not applicable if the final products are removed without duty payment or if fraud is involved. The notification is effective from April 1, 2000, and includes specific conditions for composite mills.
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