https://www.taxtmi.com/caselaws?id=167387 Proforma credit under Notification No. 201/79 could not be used for inputs consumed in exempted or nil-rated goods to offset duty on dutiable clearances, and the manufacturer had to make at least approximate allocation between dutiable and exempted production. The notification's appendix was treated as procedural and incapable of enlarging the substantive exemption. However, where allocation was not furnished, only the credit relatable to exempted or nil-rated goods could be disallowed on best-judgment assessment, and the balance credit admissible for dutiable goods had to be allowed. en-us Tue, 22 Jan 1985 00:00:00 +0530 Thu, 18 Dec 2014 12:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167387 Proforma credit under Notification No. 201/79 could not be used for inputs consumed in exempted or nil-rated goods to offset duty on dutiable clearances, and the manufacturer had to make at least approximate allocation between dutiable and exempted production. The notification's appendix was treated as procedural and incapable of enlarging the substantive exemption. However, where allocation was not furnished, only the credit relatable to exempted or nil-rated goods could be disallowed on best-judgment assessment, and the balance credit admissible for dutiable goods had to be allowed. Case-Laws Central Excise Tue, 22 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167387