You will be eligible for full ITC of Rs. 18/- paid on your inputs i.e. yarn but whatever credit remains unutilized will remain in your electronic credit ledger and no refund of the same will be allowed.

You will be eligible for full ITC of Rs. 18/- paid on your
inputs i.e. yarn but whatever credit remains unutilized will
remain in your electronic credit ledger and no refund of the
same will be allowed.
Your product was not unconditionally exempt from the
whole of the duty of excise under the Central Excise Tariff.
If you do not possess invoices/other documents evidencing
payment of excise duty in respect of your stock of goods,
you will be allowed to avail input tax credit on goods held in
stock on the appointed day at the rate of 40% of the central
tax on your intra-State supply of goods after the appointed
day or 20% of the integrated tax on your inter-State supply of
goods after paying central tax/integrated tax on such supply.
You are allowed to enjoy the scheme for six months from the
appointed day or till such stock is sold out, whichever is
earlier, and tax paid by you shall be credited as central tax in
your electronic credit ledger.