https://www.taxtmi.com/caselaws?id=93824 The scope of deemed credit under the Government order dated 01.03.1994 was examined for a reroller that had crossed the aggregate clearances limit under Notification No. 1/93-C.E. The central question was whether crossing the Rs. 75 lakh threshold meant the unit was no longer "availing exemption" for purposes of Rule 57G(2) of the Central Excise Rules, 1944. On that interpretation issue, the Tribunal found the point was not free from doubt and treated it as a referable question of law. The matter was therefore referred to the High Court. en-us Wed, 16 Aug 2000 00:00:00 +0530 Thu, 17 Nov 2011 11:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93824 The scope of deemed credit under the Government order dated 01.03.1994 was examined for a reroller that had crossed the aggregate clearances limit under Notification No. 1/93-C.E. The central question was whether crossing the Rs. 75 lakh threshold meant the unit was no longer "availing exemption" for purposes of Rule 57G(2) of the Central Excise Rules, 1944. On that interpretation issue, the Tribunal found the point was not free from doubt and treated it as a referable question of law. The matter was therefore referred to the High Court. Case-Laws Central Excise Wed, 16 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93824