https://www.taxtmi.com/caselaws?id=74146 Rule 56-A allowed proforma credit of countervailing duty on imported inputs only when the rule was satisfied as a whole. The analysis states that the first proviso required the finished goods not to be wholly exempt or nil-rated and, unless specific remission or adjustment was sanctioned by the Central Government, the material or component parts had to fall under the same tariff item as the finished goods. The second proviso separately denied credit where the inputs fell under Tariff Item 68. As the imported inputs and finished goods were under different tariff items and no specific sanction existed, the credit claim was not admissible. en-us Tue, 27 Dec 1988 00:00:00 +0530 Mon, 06 Jun 2011 18:52:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74146 Rule 56-A allowed proforma credit of countervailing duty on imported inputs only when the rule was satisfied as a whole. The analysis states that the first proviso required the finished goods not to be wholly exempt or nil-rated and, unless specific remission or adjustment was sanctioned by the Central Government, the material or component parts had to fall under the same tariff item as the finished goods. The second proviso separately denied credit where the inputs fell under Tariff Item 68. As the imported inputs and finished goods were under different tariff items and no specific sanction existed, the credit claim was not admissible. Case-Laws Central Excise Tue, 27 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74146