RULE 57AI. Credit of special excise duty

Notwithstanding anything contained in these rules, a manufacturer of final products shall be allowed to take credit of the duty of excise specified in the Second Schedule to the Central Excise Tariff Act, 1985 1eviable under the Central Excise Act, 1944 in relation to the goods falling under sub-heading Nos. 2401.90, 2404.40, 2404.50, 2404.99, 5402.20, 5402.32,5402.42,5402.43, 5402.52, 5402.62, 5703.90, 8415.00, 8702.10, 8703.90, 8706.21. 8706.39 and 8711.20 of the said First Schedule received in his factory on or after the Ist day of March,2000.

(Rule 57AI has been amended vide Ntf. No. 51/2000-Exc.(NT), Dt. 29-08-2000)