https://www.taxtmi.com/caselaws?id=40732 Proforma credit under Rule 56-A(2) could not be denied merely because aluminium ingots yielded dross and skimmings during manufacture of aluminium sheets. The proviso withdrew credit only where the material was used to manufacture finished excisable goods that were exempt from duty or chargeable to nil duty, and dross and skimmings were only manufacturing refuse or scum, not the intended finished product. As the ingots were not used to manufacture exempt or nil-rated goods, the proviso did not apply and the manufacturer was entitled to the credit claimed; the notice and order were unsustainable. en-us Thu, 06 Dec 1979 00:00:00 +0530 Mon, 04 Aug 2014 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40732 Proforma credit under Rule 56-A(2) could not be denied merely because aluminium ingots yielded dross and skimmings during manufacture of aluminium sheets. The proviso withdrew credit only where the material was used to manufacture finished excisable goods that were exempt from duty or chargeable to nil duty, and dross and skimmings were only manufacturing refuse or scum, not the intended finished product. As the ingots were not used to manufacture exempt or nil-rated goods, the proviso did not apply and the manufacturer was entitled to the credit claimed; the notice and order were unsustainable. Case-Laws Central Excise Thu, 06 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40732