https://www.taxtmi.com/caselaws?id=45062 Separate tariff classification of grey yarn and dyed worsted woollen yarn treated the dyed product as a distinct excisable commodity, so manufacture was recognised at the dyeing stage and duty could be levied independently. The article also states that proforma credit or set-off under Rule 56A required strict compliance with the prescribed application and procedural steps; without following sub-rule (2), the credit claim could not be entertained. A later relaxation provision did not apply to the relevant period, so prior practice could not replace the rule. The result described is that both the duty demand and the refusal 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 treated the dyed product as a distinct excisable commodity, so manufacture was recognised at the dyeing stage and duty could be levied independently. The article also states that proforma credit or set-off under Rule 56A required strict compliance with the prescribed application and procedural steps; without following sub-rule (2), the credit claim could not be entertained. A later relaxation provision did not apply to the relevant period, so prior practice could not replace the rule. The result described is that both the duty demand and the refusal of credit were sustained. Case-Laws Central Excise Tue, 13 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45062