https://www.taxtmi.com/caselaws?id=100196 Rule 57H does not impose a filing deadline by the phrase "immediately before"; that wording qualifies the inputs lying in stock, not the date of the declaration. Credit therefore cannot be denied merely because the Rule 57H declaration was filed after the Rule 57G declaration. On the finished-goods issue, entries in the records and payment of duty supported the finding of manufacture, and the absence of a separate raw-material issue entry was not enough to disallow credit. The credit allowed by the Commissioner (Appeals) was sustained. en-us Thu, 19 Jul 2001 00:00:00 +0530 Tue, 31 Jan 2012 15:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100196 Rule 57H does not impose a filing deadline by the phrase "immediately before"; that wording qualifies the inputs lying in stock, not the date of the declaration. Credit therefore cannot be denied merely because the Rule 57H declaration was filed after the Rule 57G declaration. On the finished-goods issue, entries in the records and payment of duty supported the finding of manufacture, and the absence of a separate raw-material issue entry was not enough to disallow credit. The credit allowed by the Commissioner (Appeals) was sustained. Case-Laws Central Excise Thu, 19 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100196