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    <description>The notification permits utilisation of the Focus Market Scheme (FMS duty credit scrip) to offset excise liability on finished goods; beneficiaries may avail drawback or claim CENVAT credit for that purpose, and there is no change to the current ER form procedure, so existing administrative filings remain in force pending procedural amendments.</description>
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      <description>The notification permits utilisation of the Focus Market Scheme (FMS duty credit scrip) to offset excise liability on finished goods; beneficiaries may avail drawback or claim CENVAT credit for that purpose, and there is no change to the current ER form procedure, so existing administrative filings remain in force pending procedural amendments.</description>
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