https://www.taxtmi.com/caselaws?id=82118 Proforma credit under Rule 56A of the Central Excise Rules was available in respect of special excise duty paid on inputs. Although the credit scheme and the relevant notification referred to basic excise duty, additional excise duty and additional duty of customs, special excise duty had to be read with the Finance Act provisions and the notification governing that levy. On that basis, the 24-5-1988 notification extended the same input-exemption benefit for basic duty to special excise duty as well, making denial of credit unsustainable. en-us Tue, 10 Sep 1991 00:00:00 +0530 Sat, 02 Jul 2011 11:04:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82118 Proforma credit under Rule 56A of the Central Excise Rules was available in respect of special excise duty paid on inputs. Although the credit scheme and the relevant notification referred to basic excise duty, additional excise duty and additional duty of customs, special excise duty had to be read with the Finance Act provisions and the notification governing that levy. On that basis, the 24-5-1988 notification extended the same input-exemption benefit for basic duty to special excise duty as well, making denial of credit unsustainable. Case-Laws Central Excise Tue, 10 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82118