https://www.taxtmi.com/caselaws?id=45984 Proforma credit under Notification No. 95/83 was unavailable where the specified inputs were used to manufacture final products cleared at nil rate of duty, because the scheme contemplated adjustment of input duty against duty payable on the finished goods. As no output duty was payable, the credit mechanism could not operate, and the absence of an earlier omitted proviso did not change that construction. The respondent was therefore not entitled to retain the input duty credit or claim refund for the period in question. On maintainability, the objection under Section 35L(b) was not finally decided, but the matter was entertained under Article 136 in the interests of justice. en-us Tue, 09 Oct 2001 00:00:00 +0530 Thu, 26 Jun 2014 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45984 Proforma credit under Notification No. 95/83 was unavailable where the specified inputs were used to manufacture final products cleared at nil rate of duty, because the scheme contemplated adjustment of input duty against duty payable on the finished goods. As no output duty was payable, the credit mechanism could not operate, and the absence of an earlier omitted proviso did not change that construction. The respondent was therefore not entitled to retain the input duty credit or claim refund for the period in question. On maintainability, the objection under Section 35L(b) was not finally decided, but the matter was entertained under Article 136 in the interests of justice. Case-Laws Central Excise Tue, 09 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45984