https://www.taxtmi.com/caselaws?id=86758 An eligible small-scale industrial unit under Notification No. 1/93-C.E. could continue to avail deemed Modvat credit after crossing the slab exemption limit, because the concession was intended to ease input procurement and credit availability for SSI units. The benefit attached to the unit's SSI status did not cease merely on crossing the Rs. 75 lakh slab limit, so long as the notification's overall eligibility conditions continued to be satisfied and the SSI status remained intact. The question was therefore answered against the applicant and in favour of the assessee. en-us Tue, 01 Apr 1997 00:00:00 +0530 Sat, 27 Aug 2011 12:29:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86758 An eligible small-scale industrial unit under Notification No. 1/93-C.E. could continue to avail deemed Modvat credit after crossing the slab exemption limit, because the concession was intended to ease input procurement and credit availability for SSI units. The benefit attached to the unit's SSI status did not cease merely on crossing the Rs. 75 lakh slab limit, so long as the notification's overall eligibility conditions continued to be satisfied and the SSI status remained intact. The question was therefore answered against the applicant and in favour of the assessee. Case-Laws Central Excise Tue, 01 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86758