https://www.taxtmi.com/caselaws?id=165561 Proforma credit under Rule 56A of the Central Excise Rules, 1944 was available for processed vegetable non-essential linseed oil used in making paints and varnishes, even though it passed through the intermediary stage of alkyd resin. The court treated the resin stage as merely incidental, held that the concession could not be denied because the input underwent intermediate processing, and relied on the later governmental clarification supporting exemption for such use. The duty demand was also held time-barred to the extent it related to periods beyond three months, because the short levy was governed by Rule 10 and recovery had to be initiated within the prescribed limitation period. en-us Thu, 28 Mar 1974 00:00:00 +0530 Fri, 01 Aug 2014 12:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165561 Proforma credit under Rule 56A of the Central Excise Rules, 1944 was available for processed vegetable non-essential linseed oil used in making paints and varnishes, even though it passed through the intermediary stage of alkyd resin. The court treated the resin stage as merely incidental, held that the concession could not be denied because the input underwent intermediate processing, and relied on the later governmental clarification supporting exemption for such use. The duty demand was also held time-barred to the extent it related to periods beyond three months, because the short levy was governed by Rule 10 and recovery had to be initiated within the prescribed limitation period. Case-Laws Central Excise Thu, 28 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165561