https://www.taxtmi.com/caselaws?id=114316 Rule 56A(8) preserved proforma credit where the credit was already allowable immediately before the commencement of the CETA, 1985, even though the relevant goods were later deleted from Notification No. 178/86-C.E. coverage. The discussion notes that manufacturers had continued availing credit on copper pipes and tubes, electric motors, aluminium sheets and coils, and the saving clause introduced by Notification No. 91/86-C.E. was treated as protecting that existing entitlement. On this reading, deletion from the notification did not extinguish the saved credit and the continued availment was upheld. en-us Mon, 24 May 2004 00:00:00 +0530 Mon, 14 May 2012 16:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114316 Rule 56A(8) preserved proforma credit where the credit was already allowable immediately before the commencement of the CETA, 1985, even though the relevant goods were later deleted from Notification No. 178/86-C.E. coverage. The discussion notes that manufacturers had continued availing credit on copper pipes and tubes, electric motors, aluminium sheets and coils, and the saving clause introduced by Notification No. 91/86-C.E. was treated as protecting that existing entitlement. On this reading, deletion from the notification did not extinguish the saved credit and the continued availment was upheld. Case-Laws Central Excise Mon, 24 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114316