https://www.taxtmi.com/caselaws?id=123180 Proforma credit under Rule 56A of the Central Excise Rules, 1944 could not be granted after the rule and the related notifications were omitted by Notification No. 23/94-C.E. (N.T.). Once the governing provision and machinery for maintaining such credit were withdrawn, there was no surviving legal basis to extend the benefit as claimed. The cited authority was treated as supporting the same position, namely that an omitted scheme cannot be applied as if it remained in force. The claim for proforma credit was therefore not sustainable, and rejection of the credit was upheld. en-us Wed, 12 Dec 2007 00:00:00 +0530 Sat, 08 Sep 2012 13:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123180 Proforma credit under Rule 56A of the Central Excise Rules, 1944 could not be granted after the rule and the related notifications were omitted by Notification No. 23/94-C.E. (N.T.). Once the governing provision and machinery for maintaining such credit were withdrawn, there was no surviving legal basis to extend the benefit as claimed. The cited authority was treated as supporting the same position, namely that an omitted scheme cannot be applied as if it remained in force. The claim for proforma credit was therefore not sustainable, and rejection of the credit was upheld. Case-Laws Central Excise Wed, 12 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123180