https://www.taxtmi.com/caselaws?id=91527 A re-roller entitled to exemption under Notification No. 1/93-C.E. could continue to avail deemed credit on re-rollable material bought from the open market without duty payment documents even after clearances crossed the exemption ceiling. The scheme was meant to address the practical difficulty faced by small scale manufacturers in proving duty-paid inputs, and that purpose was not lost merely because the exemption threshold was exceeded. The benefit remained available so long as the assessee continued to qualify as a re-roller entitled to the exemption, and the demand for duty-paying documents on that basis was not justified. en-us Tue, 10 Dec 1996 00:00:00 +0530 Tue, 18 Oct 2011 17:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91527 A re-roller entitled to exemption under Notification No. 1/93-C.E. could continue to avail deemed credit on re-rollable material bought from the open market without duty payment documents even after clearances crossed the exemption ceiling. The scheme was meant to address the practical difficulty faced by small scale manufacturers in proving duty-paid inputs, and that purpose was not lost merely because the exemption threshold was exceeded. The benefit remained available so long as the assessee continued to qualify as a re-roller entitled to the exemption, and the demand for duty-paying documents on that basis was not justified. Case-Laws Central Excise Tue, 10 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91527