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of <h1>Appeal allowed for re-consideration due to entitlement to proforma credit under Rule 56A.</h1> <h3>PODDAR PROJECTS LTD. Versus COLLECTOR OF CE.</h3> The appeal was allowed, and the matter was remanded for re-consideration as the inputs were entitled to proforma credit under Rule 56A. - PODDAR PROJECTS ... Proforma Credit The appeal was against disallowance of Modvat credit for steel scrap purchased by the appellant. The issue was about the availability of credit for duty paid inputs received before 31.1.1986. Rule 57H(2) was central to the dispute. The Tribunal remanded the matter for re-consideration as the inputs were entitled to proforma credit under Rule 56A.
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