https://www.taxtmi.com/caselaws?id=83796 Compliance with the prescribed procedure for availing proforma credit under Rule 56A of the Central Excise Rules, 1944 was treated as integral to the concession where the assessees had not maintained RG 23 records, given D-3 intimation or obtained prior permission. The analysis distinguished a curable procedural lapse from a substantive condition and concluded that, on the facts, the non-compliance went to the root of entitlement rather than amounting to a mere technical defect. The reference application was therefore rejected because no question of law arose from the Tribunal's finding that the statutory conditions for claiming the credit were not satisfied. en-us Wed, 07 Dec 1994 00:00:00 +0530 Sat, 16 Jul 2011 18:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83796 Compliance with the prescribed procedure for availing proforma credit under Rule 56A of the Central Excise Rules, 1944 was treated as integral to the concession where the assessees had not maintained RG 23 records, given D-3 intimation or obtained prior permission. The analysis distinguished a curable procedural lapse from a substantive condition and concluded that, on the facts, the non-compliance went to the root of entitlement rather than amounting to a mere technical defect. The reference application was therefore rejected because no question of law arose from the Tribunal's finding that the statutory conditions for claiming the credit were not satisfied. Case-Laws Central Excise Wed, 07 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83796