https://www.taxtmi.com/caselaws?id=84727 Proforma credit may not be denied merely because it was initially taken on photocopies if the original certificates are later produced and their genuineness and substantive eligibility are not in doubt; the defect is procedural and can be condoned in favour of the assessee. Credit taken on documents without the required endorsements can fall within the extended period under Rule 56A(5), and such demands are not barred by limitation. Section 11A was treated as inapplicable in that context, so the limitation defence failed for the remaining demands. en-us Mon, 20 Nov 1995 00:00:00 +0530 Mon, 25 Jul 2011 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84727 Proforma credit may not be denied merely because it was initially taken on photocopies if the original certificates are later produced and their genuineness and substantive eligibility are not in doubt; the defect is procedural and can be condoned in favour of the assessee. Credit taken on documents without the required endorsements can fall within the extended period under Rule 56A(5), and such demands are not barred by limitation. Section 11A was treated as inapplicable in that context, so the limitation defence failed for the remaining demands. Case-Laws Central Excise Mon, 20 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84727