Central Government Amends Notification to Clarify Duty Credit Rules for Paper Products Under Central Excises Act

The Central Government has amended Notification No. 49/87-C.E. under the Central Excises and Salt Act, 1944, citing public interest. The amendment changes the wording from "paper and paperboard" to "paper or paperboard" in the notification. Additionally, it specifies that no credit for duty paid on inputs used in manufacturing converted paper or paperboard shall be availed under rule 56A or 57A. This amendment is outlined in Notification No. 46/91-C.E., dated July 25, 1991, issued by the Ministry of Finance, Department of Revenue.

---

---

---