https://www.taxtmi.com/caselaws?id=94888 The phrase "availing of the exemption under Notification No. 1/93-C.E." was considered reasonably capable of two interpretations: one extending deemed Modvat credit even after a unit crossed the exemption threshold and began paying duty at full rate, and another limiting the benefit to units actually availing the exemption. Because conflicting Tribunal decisions existed and the issue was not free from doubt, it was treated as a question of law fit for reference to the higher court. en-us Fri, 21 Jul 2000 00:00:00 +0530 Mon, 05 Dec 2011 16:02:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94888 The phrase "availing of the exemption under Notification No. 1/93-C.E." was considered reasonably capable of two interpretations: one extending deemed Modvat credit even after a unit crossed the exemption threshold and began paying duty at full rate, and another limiting the benefit to units actually availing the exemption. Because conflicting Tribunal decisions existed and the issue was not free from doubt, it was treated as a question of law fit for reference to the higher court. Case-Laws Central Excise Fri, 21 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94888