https://www.taxtmi.com/caselaws?id=83971 Rule 57B allowed higher notional credit only where inputs were cleared under an exemption notification that itself granted such credit. The commentary explains that a notification issued under Rule 8(1) and exempting only basic excise duty did not extend to special excise duty levied under Finance Acts. Because the notification did not expressly cover special excise duty or provide higher credit for it, the proviso to Rule 57B was not satisfied. The stated position is that higher notional credit was confined to the duty covered by the exemption notification, and could not be claimed for special excise duty. en-us Tue, 20 Dec 1994 00:00:00 +0530 Tue, 19 Jul 2011 10:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83971 Rule 57B allowed higher notional credit only where inputs were cleared under an exemption notification that itself granted such credit. The commentary explains that a notification issued under Rule 8(1) and exempting only basic excise duty did not extend to special excise duty levied under Finance Acts. Because the notification did not expressly cover special excise duty or provide higher credit for it, the proviso to Rule 57B was not satisfied. The stated position is that higher notional credit was confined to the duty covered by the exemption notification, and could not be claimed for special excise duty. Case-Laws Central Excise Tue, 20 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83971