RULE 57AJ. Special dispensation in respect of inputs manufactured in factories located in specified areas of North East region

Notwithstanding anything contained in these rules, where a manufacturer has cleared any inputs or capital goods, in terms of notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 32/99-Central Excise, dated, the 8th July, 1999, or Notification No. 33/99-Central Excise, dated the 8th July, 1999, the CENV AT credit of duty paid on such inputs or capital goods shall be admissible as if no portion of the duty paid on such inputs or capital goods was exempted under any of the said notifications.