https://www.taxtmi.com/caselaws?id=81859 An appeal against the Collector (Appeals) was held maintainable because the Assistant Collector's communication, though styled as a clarification, effectively denied the claimed benefit and was therefore appealable; any delay of four days could be condoned. On merits, turnings and borings arising from duty-paid iron and steel products were not treated as duty-paid scrap for proforma credit under Rule 56A, because the parent material and the emerging scrap were distinct excisable goods separately chargeable to duty. The deemed-credit direction for rerollable scrap in stock with rerollers did not apply, so proforma credit was disallowed and the departmental challenge succeeded. en-us Wed, 06 May 1992 00:00:00 +0530 Wed, 29 Jun 2011 13:06:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81859 An appeal against the Collector (Appeals) was held maintainable because the Assistant Collector's communication, though styled as a clarification, effectively denied the claimed benefit and was therefore appealable; any delay of four days could be condoned. On merits, turnings and borings arising from duty-paid iron and steel products were not treated as duty-paid scrap for proforma credit under Rule 56A, because the parent material and the emerging scrap were distinct excisable goods separately chargeable to duty. The deemed-credit direction for rerollable scrap in stock with rerollers did not apply, so proforma credit was disallowed and the departmental challenge succeeded. Case-Laws Central Excise Wed, 06 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81859