https://www.taxtmi.com/caselaws?id=40496 Rule 56-A credit already allowed could not be disallowed or recovered under later sub-rule (5) once the prescribed limitation had expired; the notices relating to older credit were therefore unsustainable. The proviso to sub-rule (2) applied only where the finished excisable goods were exempt or nil-rated, and clause (iv)(a) of sub-rule (3) did not authorise recovery of credit on duty-paid ingots used to manufacture properzi rods, since the waste materials involved were not the finished goods and no duty was payable on them. Writ relief was available at the notice stage where the impugned action was, on admitted facts, without jurisdiction, including for a severable part of one notice. en-us Tue, 04 Jan 1977 00:00:00 +0530 Mon, 10 May 2010 10:18:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40496 Rule 56-A credit already allowed could not be disallowed or recovered under later sub-rule (5) once the prescribed limitation had expired; the notices relating to older credit were therefore unsustainable. The proviso to sub-rule (2) applied only where the finished excisable goods were exempt or nil-rated, and clause (iv)(a) of sub-rule (3) did not authorise recovery of credit on duty-paid ingots used to manufacture properzi rods, since the waste materials involved were not the finished goods and no duty was payable on them. Writ relief was available at the notice stage where the impugned action was, on admitted facts, without jurisdiction, including for a severable part of one notice. Case-Laws Central Excise Tue, 04 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40496