https://www.taxtmi.com/caselaws?id=363 The article explains that proforma credit under Rule 56A was claimed only in relation to doubled or multifolded yarn cleared during the relevant period. Since the Supreme Court had already held that doubling or multifolding yarn does not amount to manufacture, the yarn was not dutiable. On that basis, the Revenue's challenge to the credit granted by the first appellate authority had no independent footing and could not survive. The Revenue's objection was rejected and the appeal was dismissed. 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 The article explains that proforma credit under Rule 56A was claimed only in relation to doubled or multifolded yarn cleared during the relevant period. Since the Supreme Court had already held that doubling or multifolding yarn does not amount to manufacture, the yarn was not dutiable. On that basis, the Revenue's challenge to the credit granted by the first appellate authority had no independent footing and could not survive. The Revenue's objection was rejected and the appeal was dismissed. Case-Laws Central Excise Wed, 02 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363