https://www.taxtmi.com/caselaws?id=41614 Rule 56A of the Central Excise Rules, 1944 allowed proforma credit where duty-paid material or component parts were sent outside the factory for operations necessary for manufacture and then returned for use in producing excisable goods. On the stated facts, electrical stampings sent out for conversion into die-cast rotors and brought back for manufacture of electric motors fell within that procedure. The refusal to extend credit did not properly address the scope of Rule 56A(7) or the exemption notification linked to compliance with that rule, so the petitioner was entitled to the facility subject to conditions imposed by the Collector. en-us Wed, 17 Jul 1985 00:00:00 +0530 Fri, 04 Jun 2010 18:03:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41614 Rule 56A of the Central Excise Rules, 1944 allowed proforma credit where duty-paid material or component parts were sent outside the factory for operations necessary for manufacture and then returned for use in producing excisable goods. On the stated facts, electrical stampings sent out for conversion into die-cast rotors and brought back for manufacture of electric motors fell within that procedure. The refusal to extend credit did not properly address the scope of Rule 56A(7) or the exemption notification linked to compliance with that rule, so the petitioner was entitled to the facility subject to conditions imposed by the Collector. Case-Laws Central Excise Wed, 17 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41614