https://www.taxtmi.com/caselaws?id=83880 Credit taken under Rule 56A could be used only for the statutory purpose for which it was granted and not to pay duty on goods manufactured at the receiving factory. However, because the duty on both the received goods and the goods manufactured at the receiving factory had ultimately been discharged through the proper accounts, no net duty benefit remained and the demand could not survive on merits. Wrongful utilisation of otherwise valid credit was treated as short levy or non-levy for limitation purposes under Section 11A, so a notice issued within six months from the relevant date was not time-barred; the special limitation in Rule 56A(5) did not apply. en-us Fri, 23 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 14:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83880 Credit taken under Rule 56A could be used only for the statutory purpose for which it was granted and not to pay duty on goods manufactured at the receiving factory. However, because the duty on both the received goods and the goods manufactured at the receiving factory had ultimately been discharged through the proper accounts, no net duty benefit remained and the demand could not survive on merits. Wrongful utilisation of otherwise valid credit was treated as short levy or non-levy for limitation purposes under Section 11A, so a notice issued within six months from the relevant date was not time-barred; the special limitation in Rule 56A(5) did not apply. Case-Laws Central Excise Fri, 23 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83880