Proforma credit entitlement: delay in receipt of duty paid inputs does not justify denial; verification allowed but credit must be granted. Delay between clearance by the original manufacturer and receipt by the user manufacturer is not a valid ground to deny proforma credit; local Central Excise officers may verify duty paid character with consignors but must not disallow otherwise admissible credit, and recovery action may follow if credit was incorrectly allowed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Proforma credit entitlement: delay in receipt of duty paid inputs does not justify denial; verification allowed but credit must be granted.
Delay between clearance by the original manufacturer and receipt by the user manufacturer is not a valid ground to deny proforma credit; local Central Excise officers may verify duty paid character with consignors but must not disallow otherwise admissible credit, and recovery action may follow if credit was incorrectly allowed.
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