https://www.taxtmi.com/caselaws?id=43408 Rule 56A proforma credit was unavailable because the synthetic rubber input and the finished tyres did not satisfy the notified list and same-tariff-item requirements under the rule's substantive conditions. By contrast, the exemption notification was construed broadly: "used in the manufacture of" covered an integrated and indispensable intermediate process, so synthetic rubber used in the dip solution for tyre cord warp sheets qualified in principle as use in manufacture of tyres. The exemption claim therefore survived on construction, but had to be worked out before the competent authorities in accordance with law. en-us Mon, 07 Sep 1992 00:00:00 +0530 Thu, 17 Jun 2010 18:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43408 Rule 56A proforma credit was unavailable because the synthetic rubber input and the finished tyres did not satisfy the notified list and same-tariff-item requirements under the rule's substantive conditions. By contrast, the exemption notification was construed broadly: "used in the manufacture of" covered an integrated and indispensable intermediate process, so synthetic rubber used in the dip solution for tyre cord warp sheets qualified in principle as use in manufacture of tyres. The exemption claim therefore survived on construction, but had to be worked out before the competent authorities in accordance with law. Case-Laws Central Excise Mon, 07 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43408