https://www.taxtmi.com/caselaws?id=86945 Credit taken on 28-2-1986 under Notification No. 201/79-C.E. was treated as allowable because the notification operated as a self-contained scheme with its own procedure. The Tribunal noted that the Schedule to Rule 56A applied only where credit was claimed under Rule 56A itself or under a notification incorporating that procedure. Rescission of the notification did not extinguish credit already accrued for utilisation, and the later insertion of Rule 56A(8) did not justify denial of credit on the facts considered. en-us Thu, 01 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 15:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86945 Credit taken on 28-2-1986 under Notification No. 201/79-C.E. was treated as allowable because the notification operated as a self-contained scheme with its own procedure. The Tribunal noted that the Schedule to Rule 56A applied only where credit was claimed under Rule 56A itself or under a notification incorporating that procedure. Rescission of the notification did not extinguish credit already accrued for utilisation, and the later insertion of Rule 56A(8) did not justify denial of credit on the facts considered. Case-Laws Central Excise Thu, 01 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86945