https://www.taxtmi.com/caselaws?id=41693 Rule 56A allowed proforma credit for duty-paid wrapping paper used to facilitate the more convenient distribution of finished paper products within the same tariff framework. The benefit was not confined to use of the same duty-paid material for its own distribution, and the narrower interpretation was rejected. The objection that an alternative remedy barred writ jurisdiction was also rejected because the dispute turned on an incorrect tariff interpretation. The assessee was therefore entitled to proforma credit, and writ relief was granted. en-us Thu, 17 Oct 1985 00:00:00 +0530 Sat, 05 Jun 2010 13:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41693 Rule 56A allowed proforma credit for duty-paid wrapping paper used to facilitate the more convenient distribution of finished paper products within the same tariff framework. The benefit was not confined to use of the same duty-paid material for its own distribution, and the narrower interpretation was rejected. The objection that an alternative remedy barred writ jurisdiction was also rejected because the dispute turned on an incorrect tariff interpretation. The assessee was therefore entitled to proforma credit, and writ relief was granted. Case-Laws Central Excise Thu, 17 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41693