https://www.taxtmi.com/caselaws?id=113037 Benefit of Notification No. 1/93 was held unavailable once the prescribed clearance ceiling was crossed, following the Tribunal's Larger Bench view, so the concessional exemption was denied. On that basis, credit taken under Rule 57-I was treated as inadmissible and the disallowance and recovery of credit were upheld. However, after the credit had been disallowed and recovered, no further duty liability could be fastened on the same basis under Section 11A, so the consequential duty demand was set aside. en-us Thu, 03 Jun 2004 00:00:00 +0530 Thu, 03 May 2012 14:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113037 Benefit of Notification No. 1/93 was held unavailable once the prescribed clearance ceiling was crossed, following the Tribunal's Larger Bench view, so the concessional exemption was denied. On that basis, credit taken under Rule 57-I was treated as inadmissible and the disallowance and recovery of credit were upheld. However, after the credit had been disallowed and recovered, no further duty liability could be fastened on the same basis under Section 11A, so the consequential duty demand was set aside. Case-Laws Central Excise Thu, 03 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113037