Proforma credit on remand is confined to the remand period, while Special Excise Duty credit depends on the applicable notification.

Proforma credit under Rule 56A could not be enlarged beyond the specific period covered by the remand, so the wider claim was rejected. Entitlement to Special Excise Duty credit depended on the applicable notification for the relevant period; because that notification was not established on the record, the matter was remanded for fresh consideration by the original authority. The operative principle is that quantification on remand is confined to the scope of the remand, and credit claims outside that scope must be pursued separately if still maintainable.

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Issues: (i) Whether proforma credit under Rule 56A could be restricted only to the period covered by the remand order, and (ii) whether credit of Special Excise Duty was admissible without reference to the relevant notification.

Issue (i): Whether proforma credit under Rule 56A could be restricted only to the period covered by the remand order

Analysis: The earlier appellate order had remanded the matter only for quantification of proforma credit for the disputed period. The claim for credit outside that period was not part of the remanded issue and could not be expanded in the later quantification proceedings. Credit for any other period had to be pursued independently, subject to the survival of those proceedings.

Conclusion: The restriction of proforma credit to the period covered by the remand was upheld and the assessee's claim for a wider period was rejected.

Issue (ii): Whether credit of Special Excise Duty was admissible without reference to the relevant notification

Analysis: The denial of Special Excise Duty credit was based on the view that Rule 56A covered only Basic Excise Duty. However, the Tribunal decision relied upon by the assessee turned on Notification No. 131/85 dated 24-5-85, and the applicability of that notification to the relevant period was not established on the record. In the absence of the relevant notification, the issue required reconsideration by the original authority.

Conclusion: The question of Special Excise Duty credit was remanded for fresh decision in the light of the Tribunal decision and the applicable notification.

Final Conclusion: The appeal succeeded only in part, with one issue rejected and the other sent back for fresh determination.

Ratio Decidendi: Credit granted on remand cannot be extended beyond the period specifically covered by the remand, and entitlement to Special Excise Duty credit depends on the applicable notification governing that period.

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