https://www.taxtmi.com/caselaws?id=82372 Central excise duty was held not recoverable on compressed wood board captively consumed in making articles of wood where both the intermediate and final products fell under the same tariff sub-item and the Rule 56A proforma credit scheme applied. The Tribunal followed its earlier view that levy in such a chain would amount to impermissible double taxation, because duty was already borne on the final dutiable articles under the same tariff entry. The issue was resolved in favour of the assessee for the relevant period, including the period before Notification No. 187/83-C.E. en-us Fri, 24 Apr 1992 00:00:00 +0530 Mon, 04 Jul 2011 16:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82372 Central excise duty was held not recoverable on compressed wood board captively consumed in making articles of wood where both the intermediate and final products fell under the same tariff sub-item and the Rule 56A proforma credit scheme applied. The Tribunal followed its earlier view that levy in such a chain would amount to impermissible double taxation, because duty was already borne on the final dutiable articles under the same tariff entry. The issue was resolved in favour of the assessee for the relevant period, including the period before Notification No. 187/83-C.E. Case-Laws Central Excise Fri, 24 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82372