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    <description>Amendments restrict eligible intermediate products to those used within the factory and specified under rule 57A notifications; permit, subject to Collector&#039;s conditions, transfer of unutilised Form RG 23A credit on shifting a manufacturer&#039;s plant to another site of the same manufacturer; and recast input-credit recovery in rule 57-I to authorize the proper officer to serve a show-cause notice within a prescribed lookback period for credits taken by error or misconstruction, allow extended review where there is wilful misstatement, and require repayment or non utilisation of credit disallowed up to the amount specified in the notice.</description>
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