https://www.taxtmi.com/caselaws?id=95368 The case involved a dispute over the entitlement of deemed credit facility under a Government order to a manufacturing unit availing exemption under Notification No. 1/93-C.E. after surpassing the clearance value threshold of Rs. 75 lakhs and paying the full duty rate. The Tribunal upheld the decision that manufacturers remained eligible for deemed credit even after crossing the limit, as long as they continued to meet the criteria of the exemption notification. The High Court directed the Tribunal to address the specific question of extending deemed credit to units in such circumstances, emphasizing the importance of adhering to the regulatory criteria for benefit eligibility. en-us Fri, 05 Jan 2001 00:00:00 +0530 Sat, 10 Dec 2011 15:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95368 The case involved a dispute over the entitlement of deemed credit facility under a Government order to a manufacturing unit availing exemption under Notification No. 1/93-C.E. after surpassing the clearance value threshold of Rs. 75 lakhs and paying the full duty rate. The Tribunal upheld the decision that manufacturers remained eligible for deemed credit even after crossing the limit, as long as they continued to meet the criteria of the exemption notification. The High Court directed the Tribunal to address the specific question of extending deemed credit to units in such circumstances, emphasizing the importance of adhering to the regulatory criteria for benefit eligibility. Case-Laws Central Excise Fri, 05 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95368