https://www.taxtmi.com/caselaws?id=237894 Transitional credit under Rule 57H was allowable only for inputs received immediately before the declaration and capable of verification from duty-paying documents. Credit on stock claimed to be lying on the declaration date was denied because the records described the goods generically and did not establish that the stock matched the invoiced alloy bars. The further claim of Rs. 33,197 was also denied because the inputs were not shown to have been received immediately before filing the declaration. The appeal was therefore rejected and the credit disallowance sustained. en-us Wed, 04 Sep 2013 00:00:00 +0530 Wed, 09 Oct 2013 06:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237894 Transitional credit under Rule 57H was allowable only for inputs received immediately before the declaration and capable of verification from duty-paying documents. Credit on stock claimed to be lying on the declaration date was denied because the records described the goods generically and did not establish that the stock matched the invoiced alloy bars. The further claim of Rs. 33,197 was also denied because the inputs were not shown to have been received immediately before filing the declaration. The appeal was therefore rejected and the credit disallowance sustained. Case-Laws Central Excise Wed, 04 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237894