https://www.taxtmi.com/caselaws?id=106299 Deemed credit under the Ministry of Finance order remained available to SSI units that crossed the Rs. 75 lakhs clearance limit and later began paying duty at the full rate, because the credit facility was tied to the category of manufacturers eligible under Notification No. 1/93. Crossing the slab did not change the character of the units as SSI units within the same exemption framework for the relevant year, and the credit order was read as identifying eligibility by reference to that notification rather than by the stage at which duty was paid. en-us Tue, 07 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 16:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106299 Deemed credit under the Ministry of Finance order remained available to SSI units that crossed the Rs. 75 lakhs clearance limit and later began paying duty at the full rate, because the credit facility was tied to the category of manufacturers eligible under Notification No. 1/93. Crossing the slab did not change the character of the units as SSI units within the same exemption framework for the relevant year, and the credit order was read as identifying eligibility by reference to that notification rather than by the stage at which duty was paid. Case-Laws Central Excise Tue, 07 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106299