https://www.taxtmi.com/caselaws?id=98622 Rule 57H(3) permits transfer of credit only for duty-paid materials or component parts received by a manufacturer and remaining unutilised immediately before acknowledgement of the Rule 57G declaration. Its scope is confined to manufacturers under the Rule 56A special procedure or eligible exemptions for duty-paid inputs used in finished excisable goods. Cut tobacco already consumed in manufacturing cigarettes does not qualify, even where the finished cigarettes remain unexported. The distinction lies between unutilised inputs in stock and inputs already used in manufacture; no transferable credit arises for the latter. en-us Mon, 06 Aug 2001 00:00:00 +0530 Sat, 21 Jan 2012 13:13:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98622 Rule 57H(3) permits transfer of credit only for duty-paid materials or component parts received by a manufacturer and remaining unutilised immediately before acknowledgement of the Rule 57G declaration. Its scope is confined to manufacturers under the Rule 56A special procedure or eligible exemptions for duty-paid inputs used in finished excisable goods. Cut tobacco already consumed in manufacturing cigarettes does not qualify, even where the finished cigarettes remain unexported. The distinction lies between unutilised inputs in stock and inputs already used in manufacture; no transferable credit arises for the latter. Case-Laws Central Excise Mon, 06 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98622