https://www.taxtmi.com/caselaws?id=85931 Money credit under Notification No. 192/87 could not be denied merely because formal Commissioner permission had not yet been granted, where the prescribed procedure was later followed and the identity of the input vegetable oil was established in substance. The procedural condition under Rule 57K was aimed at securing identification of the oil, and the assessee had applied for permission, maintained documentary control, produced gate passes, and did not use the credit before approval. As the department did not dispute that the specified oil was actually used for the notified purpose, denial of credit for the intervening period was not justified. en-us Wed, 25 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 11:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85931 Money credit under Notification No. 192/87 could not be denied merely because formal Commissioner permission had not yet been granted, where the prescribed procedure was later followed and the identity of the input vegetable oil was established in substance. The procedural condition under Rule 57K was aimed at securing identification of the oil, and the assessee had applied for permission, maintained documentary control, produced gate passes, and did not use the credit before approval. As the department did not dispute that the specified oil was actually used for the notified purpose, denial of credit for the intervening period was not justified. Case-Laws Central Excise Wed, 25 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85931