The Central Excise Rules, 1944
1]Rule 57V. 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 of the capital goods described in Rule 57Q, 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 credit of specified duty referred to in the said rule paid on such capital goods shall be admissible as if no portion of the duty paid on such capital goods was exempted under the said notifications.
- Inserted by NOTIFICATION NO. 48/99--CE.(N.T.), DATED: 8/7/99