https://www.taxtmi.com/caselaws?id=42006 Rule 56A of the Central Excise Rules, 1944 allowed proforma credit only for duty paid on materials or component parts used in the manufacture of notified excisable goods, but the proviso made credit unavailable unless the inputs and finished goods bore duty under the same tariff item or sub-item, or the Central Government had specifically sanctioned remission or adjustment. As the cement and asbestos fibre inputs and the asbestos cement products were assessable under different tariff items and no sanctioned remission or adjustment was shown, the statutory condition for credit was not met. The assessee was therefore not entitled to proforma credit, and rejection of the claim was upheld. en-us Wed, 08 Apr 1987 00:00:00 +0530 Tue, 08 Jun 2010 15:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42006 Rule 56A of the Central Excise Rules, 1944 allowed proforma credit only for duty paid on materials or component parts used in the manufacture of notified excisable goods, but the proviso made credit unavailable unless the inputs and finished goods bore duty under the same tariff item or sub-item, or the Central Government had specifically sanctioned remission or adjustment. As the cement and asbestos fibre inputs and the asbestos cement products were assessable under different tariff items and no sanctioned remission or adjustment was shown, the statutory condition for credit was not met. The assessee was therefore not entitled to proforma credit, and rejection of the claim was upheld. Case-Laws Central Excise Wed, 08 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42006