THE FOURTH SCHEDULE - [See section 68(1)]

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..... Insertion of new rule 57CCC. In the Central Excise Rules, 1944, after rule 57CC, the following rule shall be inserted, namely:— "57CCC. Reversal of Actual Credit.—Where a dispute relating to adjustment of credit on inputs used in or in relation to exempted final products relating to the period beginning on the 1st day of September, 1996 and ending with the 28th day of February, 1997 (bot .....

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..... st at the rate of twenty-four per cent. per annum from the date of clearance of goods till the date of payment of the said amount.". 1st day of September, 1996 to 28th day of February, 1997 (both days inclusive). 2. Rule 57CCC of the Central Excise Rules, 1944 as inserted by section 68 of the Finance Act, 2010. In the Central Excise Rules, 1944, for rule 57CCC, the following .....

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..... o such credit attributable to inputs used in, or in relation to the manufacture of, such final products which are not chargeable to duty, before or after the clearance of such goods: Provided that the manufacturer shall pay an interest at the rate of twenty-four per cent. per annum from the date of clearance of goods till the date of payment of the said amount.". 1st day of March, 1997 to .....

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