Unused central excise stamps clarified to mean only stamps not affixed on match boxes, affecting credit entitlement. The Board clarified that the term 'unused' in the proviso to the rule refers exclusively to Central Excise stamps which have not been affixed on match boxes, so credit depends on whether the stamp has been physically affixed.
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Provisions expressly mentioned in the judgment/order text.
Unused central excise stamps clarified to mean only stamps not affixed on match boxes, affecting credit entitlement.
The Board clarified that the term "unused" in the proviso to the rule refers exclusively to Central Excise stamps which have not been affixed on match boxes, so credit depends on whether the stamp has been physically affixed.
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