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    <title>Central Excise (Second Amendment) Rules, 1987</title>
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    <description>The amendment prohibits credit under Rule 56A where credit for the same inputs or products has been taken under Rule 57A; refines explanatory clauses in Rule 57A; requires documentary evidence of receipt (Gate Pass, AR-1, Bill of Entry or other prescribed document) before credit can be taken under Rule 57G; mandates adjustment or cash recovery/refund of credit when input duty is subsequently varied under Rule 57E; and permits the Assistant Collector to allow credit for inputs received immediately before the Rule 57G declaration subject to conditions and exclusion for exempt or nil-rated final products under Rule 57H.</description>
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    <pubDate>Wed, 15 Apr 1987 00:00:00 +0530</pubDate>
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      <title>Central Excise (Second Amendment) Rules, 1987</title>
      <link>https://www.taxtmi.com/notifications?id=16906</link>
      <description>The amendment prohibits credit under Rule 56A where credit for the same inputs or products has been taken under Rule 57A; refines explanatory clauses in Rule 57A; requires documentary evidence of receipt (Gate Pass, AR-1, Bill of Entry or other prescribed document) before credit can be taken under Rule 57G; mandates adjustment or cash recovery/refund of credit when input duty is subsequently varied under Rule 57E; and permits the Assistant Collector to allow credit for inputs received immediately before the Rule 57G declaration subject to conditions and exclusion for exempt or nil-rated final products under Rule 57H.</description>
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      <pubDate>Wed, 15 Apr 1987 00:00:00 +0530</pubDate>
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