https://www.taxtmi.com/caselaws?id=216255 Rule 57A confers substantive credit of duty paid on inputs used in manufacture, and Rule 57H allows transitional credit for inputs in stock, received in the factory, or used in final products cleared on or after the specified date, subject to no double credit. The text states that the manufacturer need not prove the exact stock position at every stage of manufacture or furnish proof of stock in process or in finished form as a condition precedent. Denial of credit on that basis was unsustainable, and the matter required reconsideration on the materials produced under Rule 57A and Rule 57H. en-us Thu, 03 Sep 2009 00:00:00 +0530 Tue, 04 Sep 2012 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216255 Rule 57A confers substantive credit of duty paid on inputs used in manufacture, and Rule 57H allows transitional credit for inputs in stock, received in the factory, or used in final products cleared on or after the specified date, subject to no double credit. The text states that the manufacturer need not prove the exact stock position at every stage of manufacture or furnish proof of stock in process or in finished form as a condition precedent. Denial of credit on that basis was unsustainable, and the matter required reconsideration on the materials produced under Rule 57A and Rule 57H. Case-Laws Central Excise Thu, 03 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216255