Set-off of special excise duty paid on inputs in certain circumstances

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....e duty paid on inputs in certain circumstances Notification No. 13/88-C.E. Dated 1-3-1988 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with ....

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....equivalent to the special duty of excise already paid on other excisable goods (hereinafter referred to as 'inputs') used in the manufacture of the said goods : Provided, that the exemption contained....