https://www.taxtmi.com/caselaws?id=76004 Deemed credit under the Ministry's Order No. TS/36/94-TRU dated 1.3.94 was treated as available to a unit operating under Notification No. 1/93-CE even after it crossed the exemption limit and began paying duty at the normal rate. The Punjab & Haryana High Court followed its earlier Division Bench view that entitlement to excess payment up to the prescribed threshold, and then to the higher limit, continued within the exemption scheme, and that deemed credit could be taken without production of documents. The reference was answered in favour of the assessee on that basis. en-us Thu, 18 Mar 2010 00:00:00 +0530 Sat, 29 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76004 Deemed credit under the Ministry's Order No. TS/36/94-TRU dated 1.3.94 was treated as available to a unit operating under Notification No. 1/93-CE even after it crossed the exemption limit and began paying duty at the normal rate. The Punjab & Haryana High Court followed its earlier Division Bench view that entitlement to excess payment up to the prescribed threshold, and then to the higher limit, continued within the exemption scheme, and that deemed credit could be taken without production of documents. The reference was answered in favour of the assessee on that basis. Case-Laws Central Excise Thu, 18 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76004