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<h1>Appellate Tribunal affirms deemed credit claim despite exemption limit; High Court directs legal query referral.</h1> <h3>COMMISSIONER OF C. EX., COIMBATORE Versus SOUTH INDIA STEEL INDUSTRIES</h3> COMMISSIONER OF C. EX., COIMBATORE Versus SOUTH INDIA STEEL INDUSTRIES - 2001 (127) E.L.T. 704 (Tri. - Chennai) The Appellate Tribunal CEGAT, Chennai received a reference application from the Revenue regarding extending deemed credit to a unit under Notification No. 1/93-C.E. after crossing the exemption limit. The Tribunal upheld the unit's right to claim the benefit, citing a previous decision. The High Court directed the Tribunal to refer the matter for answering a specific legal question.