Section Text
In the Central Excise Act, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, in section 35B, in sub-section (1), in the first proviso after clause (c), the following clause shall be inserted, namely:--
"(d) credit of any duty allowed to be utilised towards payment of excise duty on final products under the provisions of this Act or the rules made thereunder and such order is passed by the Commission (Appeals) on or after the date appointed under section 109 of the Finance (No. 2), Act, 1998.".