https://www.taxtmi.com/caselaws?id=109493 Inputs cleared as such after proforma credit under Rule 56A did not create duty liability where the credit account was debited on removal and the credit had not been used to pay duty on final products. Mere entry of credit, including after omission of the rule, was insufficient to establish wrongful utilisation. As no duty was recoverable in the absence of credit use for final-product duty payment, no penalty was imposable. en-us Mon, 12 May 2003 00:00:00 +0530 Tue, 10 Apr 2012 14:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109493 Inputs cleared as such after proforma credit under Rule 56A did not create duty liability where the credit account was debited on removal and the credit had not been used to pay duty on final products. Mere entry of credit, including after omission of the rule, was insufficient to establish wrongful utilisation. As no duty was recoverable in the absence of credit use for final-product duty payment, no penalty was imposable. Case-Laws Central Excise Mon, 12 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109493