https://www.taxtmi.com/caselaws?id=83701 Proforma credit under Rule 56A was held time-barred because the source of the inputs had been specifically disclosed in the D-3 declaration and the gate passes were verified by the departmental officer. As the relevant particulars of the inputs were already available to the Department at the verification stage, the extended period of limitation could not be invoked. The text also notes that, if the officer had concerns about the source or nature of the inputs, the proper course was to insist on the subsidiary gate pass during verification rather than reopen the matter later on limitation grounds. The demand was therefore treated as barred by time and the Revenue's appeal failed. en-us Fri, 12 Nov 1993 00:00:00 +0530 Sat, 16 Jul 2011 11:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83701 Proforma credit under Rule 56A was held time-barred because the source of the inputs had been specifically disclosed in the D-3 declaration and the gate passes were verified by the departmental officer. As the relevant particulars of the inputs were already available to the Department at the verification stage, the extended period of limitation could not be invoked. The text also notes that, if the officer had concerns about the source or nature of the inputs, the proper course was to insist on the subsidiary gate pass during verification rather than reopen the matter later on limitation grounds. The demand was therefore treated as barred by time and the Revenue's appeal failed. Case-Laws Central Excise Fri, 12 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83701