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    <title>Central Excise Rules - 6th Amendment of 1996</title>
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    <description>The amendment restricts credit of specified duty when the final product is exempt or chargeable to nil rate, subject to enumerated exceptions, and conditions credit entitlement for mixed manufacturing in the same factory on compliance with Rule 57CC procedures; it clarifies capital goods scope by adding specific inclusions, requires removals under a specified challan, mandates sixty day return periods for removed inputs and intermediate products (extendable by the Assistant Commissioner), permits credit adjustment under Rule 57CC or sub rule (3A) of Rule 57F, requires invoice marking by first and second stage dealers, omits a proviso to Rule 57R, and expands income tax depreciation restrictions for credited capital goods value.</description>
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    <pubDate>Sat, 31 Aug 1996 00:00:00 +0530</pubDate>
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      <title>Central Excise Rules - 6th Amendment of 1996</title>
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      <description>The amendment restricts credit of specified duty when the final product is exempt or chargeable to nil rate, subject to enumerated exceptions, and conditions credit entitlement for mixed manufacturing in the same factory on compliance with Rule 57CC procedures; it clarifies capital goods scope by adding specific inclusions, requires removals under a specified challan, mandates sixty day return periods for removed inputs and intermediate products (extendable by the Assistant Commissioner), permits credit adjustment under Rule 57CC or sub rule (3A) of Rule 57F, requires invoice marking by first and second stage dealers, omits a proviso to Rule 57R, and expands income tax depreciation restrictions for credited capital goods value.</description>
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