https://www.taxtmi.com/caselaws?id=74559 Notification No. 95/79-C.E. allowed proforma credit only to the extent of duty already paid on specified inputs and subject to the conditions in the notification and Rule 56A procedure. For the period 1 March 1982 to 28 February 1983, the amending notification covered synthetic rubber, carbon black, rubber processing chemicals, and tyres, tubes and flaps, but the second proviso limited the set-off where the duty on the final product was lower than the duty on inputs. On that basis, proforma credit was not available for inputs used in fully exempt tyres, tubes and flaps cleared to original equipment manufacturers, and the later deletion of the proviso from 1 March 1983 did not affect the disputed period. en-us Tue, 16 Aug 1988 00:00:00 +0530 Thu, 09 Jun 2011 15:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74559 Notification No. 95/79-C.E. allowed proforma credit only to the extent of duty already paid on specified inputs and subject to the conditions in the notification and Rule 56A procedure. For the period 1 March 1982 to 28 February 1983, the amending notification covered synthetic rubber, carbon black, rubber processing chemicals, and tyres, tubes and flaps, but the second proviso limited the set-off where the duty on the final product was lower than the duty on inputs. On that basis, proforma credit was not available for inputs used in fully exempt tyres, tubes and flaps cleared to original equipment manufacturers, and the later deletion of the proviso from 1 March 1983 did not affect the disputed period. Case-Laws Central Excise Tue, 16 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74559