https://www.taxtmi.com/caselaws?id=90053 Rule 57H(3) was construed to permit transfer of unutilised duty credit on inputs received before the switch from Rule 56A to Rule 57A, subject to the prescribed conditions for specified inputs and final products. The provision was read according to its clear wording as allowing the credit lying in RG 23 to be carried into RG 23A, and the department's narrower view that the credit was confined to stock in a particular register was rejected. The manufacturer was entitled to take the credit. en-us Tue, 06 Jan 1998 00:00:00 +0530 Mon, 03 Oct 2011 11:45:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90053 Rule 57H(3) was construed to permit transfer of unutilised duty credit on inputs received before the switch from Rule 56A to Rule 57A, subject to the prescribed conditions for specified inputs and final products. The provision was read according to its clear wording as allowing the credit lying in RG 23 to be carried into RG 23A, and the department's narrower view that the credit was confined to stock in a particular register was rejected. The manufacturer was entitled to take the credit. Case-Laws Central Excise Tue, 06 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90053