Omitted excise proforma credit scheme cannot survive withdrawal of Rule 56A and related notifications.

Proforma credit under Rule 56A of the Central Excise Rules, 1944 could not be granted after the rule and the related notifications were omitted by Notification No. 23/94-C.E. (N.T.). Once the governing provision and machinery for maintaining such credit were withdrawn, there was no surviving legal basis to extend the benefit as claimed. The cited authority was treated as supporting the same position, namely that an omitted scheme cannot be applied as if it remained in force. The claim for proforma credit was therefore not sustainable, and rejection of the credit was upheld.

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Issues: Whether proforma credit under Rule 56A of the Central Excise Rules, 1944 could be granted after the rule and the notifications issued thereunder had been omitted by Notification No. 23/94-C.E. (N.T.) dated 20.05.1994.

Analysis: The adjudication had to be tested in light of the omission of Rule 56A and the related notifications. Once the governing provision and the machinery for maintaining proforma credit were withdrawn, there was no surviving legal basis to extend such credit in the manner claimed. The Tribunal also noted that the cited authority supported the view that the omitted scheme could not be applied as if it continued in force.

Conclusion: The claim for proforma credit was not sustainable and the rejection of credit was upheld.

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