https://www.taxtmi.com/caselaws?id=81445 Where goods were initially outside the Modvat scheme and the assessee correctly availed proforma credit under Rule 56A, a later departmental reclassification bringing them within a Modvat-covered chapter could not defeat transfer of the unutilised balance from RG 23 to RG 23A. The unamended Rule 57H(3) was not to be applied so rigidly as to deny the benefit when earlier compliance was impossible because eligibility arose only after the Department changed the classification. The principle that the law does not compel the impossible supported allowing the transfer of proforma credit. en-us Mon, 16 Sep 1991 00:00:00 +0530 Fri, 24 Jun 2011 16:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81445 Where goods were initially outside the Modvat scheme and the assessee correctly availed proforma credit under Rule 56A, a later departmental reclassification bringing them within a Modvat-covered chapter could not defeat transfer of the unutilised balance from RG 23 to RG 23A. The unamended Rule 57H(3) was not to be applied so rigidly as to deny the benefit when earlier compliance was impossible because eligibility arose only after the Department changed the classification. The principle that the law does not compel the impossible supported allowing the transfer of proforma credit. Case-Laws Central Excise Mon, 16 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81445