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    <description>Amendment to rule 57Q disallows credit for specified duty on capital goods received before 16th March 1995 where credit was not previously allowable, and for capital goods received on or after 1st January 1996 prohibits taking credit prior to their installation or first use for manufacture as certified by the manufacturer or a designated officer; a proviso allows earlier credit when capital goods are removed from the factory for home consumption or export upon payment of the appropriate excise duty on the date of removal.</description>
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      <description>Amendment to rule 57Q disallows credit for specified duty on capital goods received before 16th March 1995 where credit was not previously allowable, and for capital goods received on or after 1st January 1996 prohibits taking credit prior to their installation or first use for manufacture as certified by the manufacturer or a designated officer; a proviso allows earlier credit when capital goods are removed from the factory for home consumption or export upon payment of the appropriate excise duty on the date of removal.</description>
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