https://www.taxtmi.com/caselaws?id=74463 Rivets manufactured from duty-paid M.S. rods could not be subjected to a second levy under Item 26-AA(ia) merely by treating them as forged goods, because the tariff entry could not be applied divorced from the manufacturing process and the prior discharge of duty on the inputs. The Tribunal also held that the relevant Government instructions made proforma credit and set-off available for steel forgings during the period in question, so non-compliance with the strict procedure under Rule 56-A did not defeat the substantive benefit. Fresh duty was therefore not leviable and the credit or set-off claim succeeded. en-us Tue, 28 Jul 1987 00:00:00 +0530 Thu, 09 Jun 2011 10:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74463 Rivets manufactured from duty-paid M.S. rods could not be subjected to a second levy under Item 26-AA(ia) merely by treating them as forged goods, because the tariff entry could not be applied divorced from the manufacturing process and the prior discharge of duty on the inputs. The Tribunal also held that the relevant Government instructions made proforma credit and set-off available for steel forgings during the period in question, so non-compliance with the strict procedure under Rule 56-A did not defeat the substantive benefit. Fresh duty was therefore not leviable and the credit or set-off claim succeeded. Case-Laws Central Excise Tue, 28 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74463