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    <title>Amendment of section 23C</title>
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    <description>The amendment substitutes the phrase concerning &quot;admissibility of credit of excise duty&quot; with wording referring to the admissibility of credit of service tax paid or deemed to have been paid on input service or excise duty, thereby incorporating service tax on input services into the statutory framework for input credit admissibility under the Central Excise Act.</description>
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      <description>The amendment substitutes the phrase concerning &quot;admissibility of credit of excise duty&quot; with wording referring to the admissibility of credit of service tax paid or deemed to have been paid on input service or excise duty, thereby incorporating service tax on input services into the statutory framework for input credit admissibility under the Central Excise Act.</description>
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