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    <title>Central Excise (First Amendment) Rules, 1993</title>
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    <description>The amendments allow the Assistant Collector to condone delayed declarations and permit credit of duty on inputs if inputs were received within specified temporal limits, duty has actually been paid, and inputs are used or to be used in manufacture. Rule 57F clarifies permitted use or removal of credited inputs, including removal for home consumption or export on intimation and acknowledgement, and removal for external processing or intermediate manufacture provided waste is returned or duty paid. Transitional rule 57H requires declarations and prescribed documentary evidence before credit may be taken.</description>
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