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    <title>Pass on of CVD / SAD by manufacturer importer</title>
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    <description>A importer manufacturer availed credit of CVD and SAD on imported inputs, consumed half and transferred the other half to its sister unit against Form F with duties passed on. The recipient unit may avail credit of the duties attached to the transferred inputs only to the extent proportionate to the stock received, i.e., a corresponding share of the total credit initially taken by the transferor.</description>
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      <description>A importer manufacturer availed credit of CVD and SAD on imported inputs, consumed half and transferred the other half to its sister unit against Form F with duties passed on. The recipient unit may avail credit of the duties attached to the transferred inputs only to the extent proportionate to the stock received, i.e., a corresponding share of the total credit initially taken by the transferor.</description>
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