https://www.taxtmi.com/caselaws?id=108266 Deemed credit under Ministry's Order No. TS/36/94-TRU was available only to re-rollers actually operating under Notification No. 1/93-C.E. and treating specified inputs as duty-paid without duty-paying documents. Once a unit crossed the exemption clearance limit and began paying duty at the normal rate, it no longer remained within the exempted regime. The deemed credit entitlement therefore did not continue after the exemption was lost, and the benefit ceased on exit from the notification-based scheme. en-us Mon, 02 Sep 2002 00:00:00 +0530 Fri, 30 Mar 2012 17:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108266 Deemed credit under Ministry's Order No. TS/36/94-TRU was available only to re-rollers actually operating under Notification No. 1/93-C.E. and treating specified inputs as duty-paid without duty-paying documents. Once a unit crossed the exemption clearance limit and began paying duty at the normal rate, it no longer remained within the exempted regime. The deemed credit entitlement therefore did not continue after the exemption was lost, and the benefit ceased on exit from the notification-based scheme. Case-Laws Central Excise Mon, 02 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108266