Credit of special excise duty-
A manufacturer of final products shall be allowed to take credit of the duty of excise specified in the Second Schedule to the Central Excise Tariff Act, 1985, leviable under the Central Excise Act, 1944 in relation to the goods falling under sub-heading Nos. 2401.90, 2404.99, 5402.20, 5402.32, 5402.42, 5402.43, 5402.62, 8415.00, 8703.90, 8706.21 and 8706.39 of said First Schedule received in his factory on or after the 1st day of March, 2000.
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