https://www.taxtmi.com/circulars?id=6842 The Board clarified that the term "unused" in the proviso to the rule refers exclusively to Central Excise stamps which have not been affixed on match boxes, so credit depends on whether the stamp has been physically affixed. en-us Fri, 02 Sep 1988 00:00:00 +0530 Wed, 08 Jul 2009 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6842 The Board clarified that the term "unused" in the proviso to the rule refers exclusively to Central Excise stamps which have not been affixed on match boxes, so credit depends on whether the stamp has been physically affixed. Circulars Central Excise Fri, 02 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6842