https://www.taxtmi.com/caselaws?id=41556 Rule 56A(2) of the Central Excise Rules, 1944 allows proforma credit where duty-paid material is used for manufacture or for more convenient distribution of specified goods, subject to prescribed conditions. On the text given, duty-paid wrapper paper used to wrap other paper varieties falling under the same tariff item qualifies for the benefit because prior duty payment and tariff identity were satisfied. The provision is treated as covering two excisable goods under the same item, and it does not require the wrapper paper to be used for its own distribution. The result stated is that the benefit was available and the reference was answered in favour of the assessee. en-us Wed, 05 Dec 1984 00:00:00 +0530 Fri, 04 Jun 2010 13:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41556 Rule 56A(2) of the Central Excise Rules, 1944 allows proforma credit where duty-paid material is used for manufacture or for more convenient distribution of specified goods, subject to prescribed conditions. On the text given, duty-paid wrapper paper used to wrap other paper varieties falling under the same tariff item qualifies for the benefit because prior duty payment and tariff identity were satisfied. The provision is treated as covering two excisable goods under the same item, and it does not require the wrapper paper to be used for its own distribution. The result stated is that the benefit was available and the reference was answered in favour of the assessee. Case-Laws Central Excise Wed, 05 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41556