https://www.taxtmi.com/caselaws?id=42438 An exemption notification requiring that duty on inputs "has already been paid" was interpreted to mean duty paid at the time of clearance of the raw material, and that condition remained satisfied despite later adjustment under proforma credit. The court reasoned that proforma credit under Rule 56-A and Notification No. 91/67 operated as a separate procedural mechanism to avoid double levy and did not convert duty-paid inputs into non-duty paid material. In the absence of an express bar, simultaneous availment of the concessional duty benefit under Notification No. 46/70 and proforma credit was permissible. en-us Sat, 21 Jan 1989 00:00:00 +0530 Fri, 11 Jun 2010 12:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42438 An exemption notification requiring that duty on inputs "has already been paid" was interpreted to mean duty paid at the time of clearance of the raw material, and that condition remained satisfied despite later adjustment under proforma credit. The court reasoned that proforma credit under Rule 56-A and Notification No. 91/67 operated as a separate procedural mechanism to avoid double levy and did not convert duty-paid inputs into non-duty paid material. In the absence of an express bar, simultaneous availment of the concessional duty benefit under Notification No. 46/70 and proforma credit was permissible. Case-Laws Central Excise Sat, 21 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42438