https://www.taxtmi.com/caselaws?id=41745 Rule 56A of the Central Excise Rules, 1944 created a complete and conditional proforma credit scheme for specified finished excisable goods. Credit was available only where the finished goods were dutiable and the inputs either fell under the same tariff item as the finished goods or were covered by a specific remission or adjustment by the Central Government. The proviso to Rule 56A(2) was treated as an integral limitation on the credit scheme, not as a separate or conflicting provision. On that construction, there was no repugnancy between Rule 56A(1), the main part of Rule 56A(2) and its proviso, and credit was denied where the statutory conditions were not satisfied. en-us Fri, 08 Aug 1986 00:00:00 +0530 Sat, 05 Jun 2010 17:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41745 Rule 56A of the Central Excise Rules, 1944 created a complete and conditional proforma credit scheme for specified finished excisable goods. Credit was available only where the finished goods were dutiable and the inputs either fell under the same tariff item as the finished goods or were covered by a specific remission or adjustment by the Central Government. The proviso to Rule 56A(2) was treated as an integral limitation on the credit scheme, not as a separate or conflicting provision. On that construction, there was no repugnancy between Rule 56A(1), the main part of Rule 56A(2) and its proviso, and credit was denied where the statutory conditions were not satisfied. Case-Laws Central Excise Fri, 08 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41745