https://www.taxtmi.com/caselaws?id=45324 Rule 56A of the Central Excise Rules, 1944 allowed proforma credit only where the finished goods were notified and the rule's provisos were satisfied. The provisos required the inputs to be duty-paid under the same tariff item or sub-item as the finished goods, unless the Central Government had specifically sanctioned remission or adjustment of duty. Reading the rule and provisos together, the Court held that the main provision could not override this express limitation. Proforma credit was therefore unavailable where the inputs and finished goods fell under different tariff items and no such sanction existed. en-us Tue, 07 Dec 1999 00:00:00 +0530 Mon, 04 Aug 2025 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45324 Rule 56A of the Central Excise Rules, 1944 allowed proforma credit only where the finished goods were notified and the rule's provisos were satisfied. The provisos required the inputs to be duty-paid under the same tariff item or sub-item as the finished goods, unless the Central Government had specifically sanctioned remission or adjustment of duty. Reading the rule and provisos together, the Court held that the main provision could not override this express limitation. Proforma credit was therefore unavailable where the inputs and finished goods fell under different tariff items and no such sanction existed. Case-Laws Central Excise Tue, 07 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45324