https://www.taxtmi.com/caselaws?id=40710 Clinical samples of patent and proprietary medicines cleared under an exemption notification were treated as wholly exempt finished excisable goods for the identified quantity, so the proviso to Rule 56-A of the Central Excise Rules, 1944 barred credit of duty on materials used in their manufacture. The fact that the exemption operated as a concession and was linked to a quantified clearance limit did not take the samples outside the proviso, because the relevant quantity remained outside the excise levy. The challenge to the excise demand therefore failed, and the authorities' orders were upheld. en-us Thu, 09 Aug 1979 00:00:00 +0530 Thu, 13 May 2010 16:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40710 Clinical samples of patent and proprietary medicines cleared under an exemption notification were treated as wholly exempt finished excisable goods for the identified quantity, so the proviso to Rule 56-A of the Central Excise Rules, 1944 barred credit of duty on materials used in their manufacture. The fact that the exemption operated as a concession and was linked to a quantified clearance limit did not take the samples outside the proviso, because the relevant quantity remained outside the excise levy. The challenge to the excise demand therefore failed, and the authorities' orders were upheld. Case-Laws Central Excise Thu, 09 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40710