https://www.taxtmi.com/circulars?id=6415 The Board clarifies that transitional credit of duty under Rule 57H may extend to inputs received prior to filing the declaration, but the statutory requirement of filing of declaration before availing the credit remains fully in force and has not been relaxed; field formations should be advised accordingly. en-us Tue, 24 Sep 1991 00:00:00 +0530 Fri, 03 Jul 2009 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6415 The Board clarifies that transitional credit of duty under Rule 57H may extend to inputs received prior to filing the declaration, but the statutory requirement of filing of declaration before availing the credit remains fully in force and has not been relaxed; field formations should be advised accordingly. Circulars Central Excise Tue, 24 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6415