https://www.taxtmi.com/caselaws?id=45062 Separate tariff classification of grey yarn and dyed worsted woollen yarn treats them as distinct excisable goods. Conversion of grey yarn into dyed yarn therefore constitutes manufacture, permitting separate duty at both stages despite duty having been paid on the input. Set-off or proforma credit for duty paid cannot be claimed without complying with the application and procedural requirements under Rule 56A. A later provision allowing condonation of procedural defects does not apply to an earlier period, and prior administrative practice cannot override the prescribed rule. The demand and denial of credit were sustained. en-us Tue, 13 Apr 1999 00:00:00 +0530 Thu, 29 Jan 2015 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45062 Separate tariff classification of grey yarn and dyed worsted woollen yarn treats them as distinct excisable goods. Conversion of grey yarn into dyed yarn therefore constitutes manufacture, permitting separate duty at both stages despite duty having been paid on the input. Set-off or proforma credit for duty paid cannot be claimed without complying with the application and procedural requirements under Rule 56A. A later provision allowing condonation of procedural defects does not apply to an earlier period, and prior administrative practice cannot override the prescribed rule. The demand and denial of credit were sustained. Case-Laws Central Excise Tue, 13 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45062