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    <title>Central Excise (Sixth Amendment) Rules, 1991</title>
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    <description>The amendment authorises the Assistant Collector to allow credit of duty paid on inputs received immediately before obtaining the dated acknowledgement of a declaration, where inputs are in stock or received in the factory on or after the notified commencement threshold, or used in manufacture of final products cleared on or after that threshold, provided no credit was taken under any other rule or notification and the inputs are not used in manufacture of exempt or nil rated final products. A subsequent sub rule permits similar credit where inputs are in stock or received after filing the declaration or used in products cleared after filing, subject to the same exclusions.</description>
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