https://www.taxtmi.com/circulars?id=6335 Clarification explains that Rule 51A extends in law to all duty paid goods but is operationally aimed at preventing non duty paid goods being cleared as duty paid; it therefore applies primarily to goods a factory is registered to manufacture, similar goods, parts, and goods involved in trading activity, while excluding raw materials, capital goods and stationery from Rule 51A permission requirements. en-us Wed, 11 Nov 1992 00:00:00 +0530 Wed, 01 Jul 2009 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6335 Clarification explains that Rule 51A extends in law to all duty paid goods but is operationally aimed at preventing non duty paid goods being cleared as duty paid; it therefore applies primarily to goods a factory is registered to manufacture, similar goods, parts, and goods involved in trading activity, while excluding raw materials, capital goods and stationery from Rule 51A permission requirements. Circulars Central Excise Wed, 11 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6335