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Central Excise Rules - Twelfth Amendment of 1998 - 35/98 - Central Excise - Non TariffExtract Central Excise Rules - Twelfth Amendment of 1998 Notification No. 35/98-C.E. (N.T.) Dated 1-9-1998 In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944, namely :- 1. (1) These rules may be called the Central Excise (Twelfth Amendment) Rules, 1998. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Central Excise Rules, 1944, in rule 57H, after sub-rule (7), the following sub-rule shall be inserted, namely :- "(8) The Assistant Commissioner of Central Excise may allow credit of duty paid on inputs used in the manufacture of final product notwithstanding that an intermediate product was produced during such manufacture and such intermediate product was not specified as input or final product under rule 57A, prior 21st October, 1994, if he is satisfied that - (a) the inputs and final products were specified under rule 56A prior to its omission, and (b) the inputs and the final products were specified as on 21st October, 1994 under rule 57A."
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