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    <title>Amendment to Notification No. 177/86-C.E. - Credit of S.E.D. on inputs</title>
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    <description>The amendment adds the special duty under sub clause (1) of clause 37 of the Finance Bill, 1989 into Notification No. 177/86-C.E., substitutes corresponding proviso language, increases the specified per tonne rate in the second proviso, and inserts a proviso allowing credit of duties on inputs under heading 39.04 used in manufacture of goods under heading 59.03 subject to maintenance of a separate RG 23A account and a utilisation cap per square metre of final product, with any excess credit being non refundable and non adjustable.</description>
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