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    <title>1984 (1) TMI 305 - CEGAT BOMBAY</title>
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    <description>The Tribunal ruled in favor of the appellants in a case concerning their entitlement to proforma credit under Rule 56-A of the Central Excise Rules. Despite the rescission of Notification No. 166/79, the Tribunal found that the appellants had complied with procedural requirements and were justified in their continued use of proforma credit for manufacturing motor vehicles. Emphasizing the importance of procedural compliance and the impact of notification amendments, the Tribunal allowed the appeal and directed the grant of consequential relief to the appellants within a specified timeframe.</description>
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      <title>1984 (1) TMI 305 - CEGAT BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=166786</link>
      <description>The Tribunal ruled in favor of the appellants in a case concerning their entitlement to proforma credit under Rule 56-A of the Central Excise Rules. Despite the rescission of Notification No. 166/79, the Tribunal found that the appellants had complied with procedural requirements and were justified in their continued use of proforma credit for manufacturing motor vehicles. Emphasizing the importance of procedural compliance and the impact of notification amendments, the Tribunal allowed the appeal and directed the grant of consequential relief to the appellants within a specified timeframe.</description>
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