Amendment of Rule 57H - Clarification regarding Budget explanatory notes

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Full Text of the Document

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.... Subject : Amendment of Rule 57H - Clarification regarding Budget explanatory notes. I am directed to refer to the Budget Notification No. 28/91-C.E. (N.T.), dated 25th July, 1991, which seeks to amend Rule 57H of the Central Excise Rules, 1944 and the explanatory Notes in para 24.6(i). Though statutorily a manufacturer can take credit of the duty paid on inputs only after filing declaration un....