https://www.taxtmi.com/caselaws?id=82067 Proforma credit under Rule 56A of the Central Excise Rules, 1944 cannot be restricted by the later destination of cleared wire rods. Where duty-paid billets are used to manufacture dutiable wire rods, the statutory conditions for proforma credit are satisfied, and the Department cannot control whether the goods are sent to the assessee's own unit or to outside buyers after clearance. Notification No. 95/83-C.E. applied to wire ropes and had no bearing on a unit manufacturing only wire rods. Notification No. 208/83-C.E. could not be relied on to deny credit where the Rule 56A requirements were otherwise met. en-us Tue, 08 Sep 1992 00:00:00 +0530 Fri, 01 Jul 2011 17:02:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82067 Proforma credit under Rule 56A of the Central Excise Rules, 1944 cannot be restricted by the later destination of cleared wire rods. Where duty-paid billets are used to manufacture dutiable wire rods, the statutory conditions for proforma credit are satisfied, and the Department cannot control whether the goods are sent to the assessee's own unit or to outside buyers after clearance. Notification No. 95/83-C.E. applied to wire ropes and had no bearing on a unit manufacturing only wire rods. Notification No. 208/83-C.E. could not be relied on to deny credit where the Rule 56A requirements were otherwise met. Case-Laws Central Excise Tue, 08 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82067