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    <title>Textile fabrics falling under Chap - (Processed - 52, 54 or 55, &amp; rocessed - cotton or man-made - 58 &amp; 60)</title>
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    <description>Specified processed textile fabrics and goods under Chapter 59 are declared as inputs/final products for deemed excise duty credit where excise has been paid on the inputs; deemed duty is fixed per square metre and credit is allowed to the final product manufacturer. That credit must be used solely to discharge the corresponding central or additional excise liabilities on the final products and is not refundable. Entitlement requires direct receipt of inputs from the input manufacturer&#039;s factory accompanied by an invoice declaring excise paid.</description>
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      <description>Specified processed textile fabrics and goods under Chapter 59 are declared as inputs/final products for deemed excise duty credit where excise has been paid on the inputs; deemed duty is fixed per square metre and credit is allowed to the final product manufacturer. That credit must be used solely to discharge the corresponding central or additional excise liabilities on the final products and is not refundable. Entitlement requires direct receipt of inputs from the input manufacturer&#039;s factory accompanied by an invoice declaring excise paid.</description>
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