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of <h1>Clarification Issued on 'Unused' in Rule 65(4) of Central Excise Act: Impacts Credit on Excise Stamps for Matches.</h1> The circular clarifies the interpretation of 'unused' in Rule 65(4) of the Central Excise and Salt Act, 1944, concerning credit on Central Excise stamps for matches. The term 'unused' includes stamps affixed on matches not yet cleared and those not affixed. This interpretation affects how security amounts are determined when issuing excise stamps on credit. The Board advises that any excess credit availed due to misinterpretation should be recovered promptly. This clarification addresses a query from a regional excise office and instructs field formations to be informed accordingly.
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