https://www.taxtmi.com/circulars?id=561 The amendment to Rule 4(2)(b) of the CENVAT Credit Rules, 2002 permits manufacturers to claim the deferred balance of credit on moulds and dies in a subsequent financial year even if those goods are no longer in their possession or use in that subsequent year, provided the goods were used for manufacture of final products in that later year. en-us Mon, 13 Oct 2003 00:00:00 +0530 Wed, 24 Sep 2008 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=561 The amendment to Rule 4(2)(b) of the CENVAT Credit Rules, 2002 permits manufacturers to claim the deferred balance of credit on moulds and dies in a subsequent financial year even if those goods are no longer in their possession or use in that subsequent year, provided the goods were used for manufacture of final products in that later year. Circulars Central Excise Mon, 13 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=561