https://www.taxtmi.com/caselaws?id=85507 Transitional proforma credit under Rule 56A(8) of the Central Excise Rules, 1944 was available only where the credit had already been allowable under the rule immediately before commencement of the Central Excise Tariff Act, 1985. On that construction, benefit claimed under rescinded Notification No. 201/79 did not survive the amended scheme introduced from 1-3-1986, because the amended provision did not expressly preserve such credit. The earlier contrary understanding was treated as not binding on the facts, and the view that the rescinded notification continued the benefit was rejected as per incuriam. en-us Tue, 02 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 14:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85507 Transitional proforma credit under Rule 56A(8) of the Central Excise Rules, 1944 was available only where the credit had already been allowable under the rule immediately before commencement of the Central Excise Tariff Act, 1985. On that construction, benefit claimed under rescinded Notification No. 201/79 did not survive the amended scheme introduced from 1-3-1986, because the amended provision did not expressly preserve such credit. The earlier contrary understanding was treated as not binding on the facts, and the view that the rescinded notification continued the benefit was rejected as per incuriam. Case-Laws Central Excise Tue, 02 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85507