https://www.taxtmi.com/caselaws?id=72966 Notification No. 201/79 allowed exemption only where Item 68 inputs were received and used in the factory manufacturing the notified goods, following the prescribed declaration procedure. The scheme did not permit credit for chemicals used in an earlier manufacturing stage at a different factory when the intermediate pulp was later cleared under Notification No. 118/75. Because the relevant inputs for the Bhopal unit were the pulp itself, not the chemicals used to make it at Jaykaypur, the exemption conditions were not met. The claim for proforma credit therefore failed. en-us Mon, 04 May 1987 00:00:00 +0530 Thu, 26 May 2011 12:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72966 Notification No. 201/79 allowed exemption only where Item 68 inputs were received and used in the factory manufacturing the notified goods, following the prescribed declaration procedure. The scheme did not permit credit for chemicals used in an earlier manufacturing stage at a different factory when the intermediate pulp was later cleared under Notification No. 118/75. Because the relevant inputs for the Bhopal unit were the pulp itself, not the chemicals used to make it at Jaykaypur, the exemption conditions were not met. The claim for proforma credit therefore failed. Case-Laws Central Excise Mon, 04 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72966