Scope of word "immediately" appearing in Rule 57H (1) of Central Excise Rules, 1944 - Regarding - Central Excise - 18/91-CX.8

Scope of word "immediately" appearing in Rule 57H (1) of Central Excise Rules, 1944 - Regarding Circular No. 18/91-CX.8 Dated 3-5-1991 [From F. No. 267/18/91-CX.8] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Scope of word "immediately" appearing in Rule 57H (1) of Central Excise Rules, 1944 - Regarding. I am directed to say that doubts have arisen with respect to the word "Immediately" appearing in Rule 57H (1) of the Central Excise Rules, 1944. Attention in this regard is invited to Tribunal's judgment in the case of Soft Beverages Private Limited v. C.C.E. [1989 (44) E.L.T. 66] whereby the scope of the word "immediately" has been elaborated. This disposes off CCE, Chandigarh's letter C.No. IV(16) 90-Tech./90/41482, dated 29th November, 1990. Receipt of this letter may please be acknowledged. Meaning of 'immediately before' The scope of the term "immediately before" as used in Rule 57H (1) has to be understood in the context of the rule as a whole. While under Rule 57H (1) in the main para the words "immediately before" have been used, in rule 57H (1) (i), the condition is that such inputs should be lying in stock. Taking the two together, the interpretation would be that the inputs received before the receipt of the dated acknowledgment should be such as are available for verification before the credit of duty can be allowed. So long as this aspect is taken care of, there should be no difficulty in allowing the credit.