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    <title>Central Excise Rules - Twelfth Amendment of 1998</title>
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    <description>Insertion of a new sub-rule authorises the Assistant Commissioner of Central Excise to allow credit of duty paid on inputs used in manufacturing a final product notwithstanding production of an intermediate product not specified earlier, provided the Assistant Commissioner is satisfied that the inputs and final products were specified under the earlier specification regime prior to its omission and were specified as inputs or final products under the subsequent regime as on the operative cutoff date.</description>
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