https://www.taxtmi.com/caselaws?id=95481 Proforma credit under Rule 56A was treated as usable for clearance of a related final product where both goods fell within the same tariff item, and the notification did not confine the input to one specified output. On that basis, the Tribunal found a strong prima facie case against insisting on predeposit for the duty demand arising from alleged irregular utilisation of credit. Unconditional dispensation of predeposit was granted. en-us Mon, 05 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 17:20:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95481 Proforma credit under Rule 56A was treated as usable for clearance of a related final product where both goods fell within the same tariff item, and the notification did not confine the input to one specified output. On that basis, the Tribunal found a strong prima facie case against insisting on predeposit for the duty demand arising from alleged irregular utilisation of credit. Unconditional dispensation of predeposit was granted. Case-Laws Central Excise Mon, 05 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95481