https://www.taxtmi.com/caselaws?id=119046 Notification No. 70/94-C.E. permitted an assessee either to clear goods at the notified concessional rate or to continue under the Rule 56A credit procedure. The notification did not exclude the statutory option under Rule 56A, so the alternate credit mechanism remained available during the relevant period. The benefit was confined to inputs received by the assessee, and the earlier remand was consistent with that position. On that basis, the challenge to the Commissioner (Appeals) failed and the assessee remained entitled to Rule 56A benefit. en-us Tue, 07 Feb 2006 00:00:00 +0530 Sat, 07 Jul 2012 16:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119046 Notification No. 70/94-C.E. permitted an assessee either to clear goods at the notified concessional rate or to continue under the Rule 56A credit procedure. The notification did not exclude the statutory option under Rule 56A, so the alternate credit mechanism remained available during the relevant period. The benefit was confined to inputs received by the assessee, and the earlier remand was consistent with that position. On that basis, the challenge to the Commissioner (Appeals) failed and the assessee remained entitled to Rule 56A benefit. Case-Laws Central Excise Tue, 07 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119046