https://www.taxtmi.com/caselaws?id=88556 Deemed credit under the Ministry of Finance order remained admissible to a small scale unit even after its clearances crossed the exemption limit, once the unit began paying full duty. The Tribunal followed its earlier view that the deemed credit scheme continued to apply in that regime and found no infirmity in the Commissioner (Appeals)' order allowing credit. The Revenue's challenge was rejected, and the assessee's eligibility to deemed credit was sustained notwithstanding crossing the small scale exemption threshold. en-us Wed, 04 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 16:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88556 Deemed credit under the Ministry of Finance order remained admissible to a small scale unit even after its clearances crossed the exemption limit, once the unit began paying full duty. The Tribunal followed its earlier view that the deemed credit scheme continued to apply in that regime and found no infirmity in the Commissioner (Appeals)' order allowing credit. The Revenue's challenge was rejected, and the assessee's eligibility to deemed credit was sustained notwithstanding crossing the small scale exemption threshold. Case-Laws Central Excise Wed, 04 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88556