https://www.taxtmi.com/caselaws?id=80247 Rule 56A(8) of the Central Excise Rules, 1944 applies only where the commodity had earlier enjoyed substantive credit under Rule 56A itself and later went out of its ambit because of a tariff change. Where the assessee had received only input relief under Notification No. 95/83 while following the Rule 56A procedure, deletion of the product from the notification schedule ended the concession. Mere compliance with the Rule 56A procedure did not extend the statutory saving provision to a benefit that existed only by notification, so the input relief could not be continued under Rule 56A(8). en-us Mon, 18 Sep 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80247 Rule 56A(8) of the Central Excise Rules, 1944 applies only where the commodity had earlier enjoyed substantive credit under Rule 56A itself and later went out of its ambit because of a tariff change. Where the assessee had received only input relief under Notification No. 95/83 while following the Rule 56A procedure, deletion of the product from the notification schedule ended the concession. Mere compliance with the Rule 56A procedure did not extend the statutory saving provision to a benefit that existed only by notification, so the input relief could not be continued under Rule 56A(8). Case-Laws Central Excise Mon, 18 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80247