https://www.taxtmi.com/caselaws?id=73203 Rule 56A permitted proforma credit even where inputs and finished goods fell under different tariff items if the Central Government had sanctioned remission or adjustment by notification. On that basis, the exemption notification brought the case within the permissive part of the rule, so differential tariff classification alone could not defeat the credit. The procedural objection also failed because the record showed application for permission, maintenance of registers and returns, and substantial compliance with the notification requirements, including input-output particulars for most materials. The credit demand was therefore unsustainable, subject to due verification of entitlement under the notification. en-us Thu, 23 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 12:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73203 Rule 56A permitted proforma credit even where inputs and finished goods fell under different tariff items if the Central Government had sanctioned remission or adjustment by notification. On that basis, the exemption notification brought the case within the permissive part of the rule, so differential tariff classification alone could not defeat the credit. The procedural objection also failed because the record showed application for permission, maintenance of registers and returns, and substantial compliance with the notification requirements, including input-output particulars for most materials. The credit demand was therefore unsustainable, subject to due verification of entitlement under the notification. Case-Laws Central Excise Thu, 23 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73203