https://www.taxtmi.com/caselaws?id=363 Proforma credit under Rule 56A remained available where doubled or multifolded yarn was not dutiable because its processing did not amount to manufacture. The Supreme Court's determination on non-manufacture removed the basis for Revenue's objection to credit granted by the first appellate authority. Consequently, the challenge to the proforma credit could not survive and was rejected. en-us Wed, 02 Nov 2005 00:00:00 +0530 Sun, 13 Apr 2008 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363 Proforma credit under Rule 56A remained available where doubled or multifolded yarn was not dutiable because its processing did not amount to manufacture. The Supreme Court's determination on non-manufacture removed the basis for Revenue's objection to credit granted by the first appellate authority. Consequently, the challenge to the proforma credit could not survive and was rejected. Case-Laws Central Excise Wed, 02 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363