https://www.taxtmi.com/caselaws?id=72150 Duty set-off on electric motors used in blower manufacture was available only while Notification No. 124/65 remained in force; once Rule 56A applied, credit required strict procedural compliance and proper correlation of inputs to output, so the claim failed for later periods. On limitation, prior notice through the 21-9-78 letter prevented suppression for 1978-79, but the absence of a proper declaration for manufacture of fans from 1-3-79 justified the extended period. The demand for 1976-77 was time-barred, while the demand for 1977-78 was sustained. en-us Fri, 30 Aug 1985 00:00:00 +0530 Thu, 12 May 2011 16:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72150 Duty set-off on electric motors used in blower manufacture was available only while Notification No. 124/65 remained in force; once Rule 56A applied, credit required strict procedural compliance and proper correlation of inputs to output, so the claim failed for later periods. On limitation, prior notice through the 21-9-78 letter prevented suppression for 1978-79, but the absence of a proper declaration for manufacture of fans from 1-3-79 justified the extended period. The demand for 1976-77 was time-barred, while the demand for 1977-78 was sustained. Case-Laws Central Excise Fri, 30 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72150