https://www.taxtmi.com/caselaws?id=239671 Deemed Modvat credit remained available to re-rollers covered by Notification No. 1/93-CE even after clearances crossed the Rs. 75 lakh limit, because the exemption scheme continued to apply to units within the class covered by the notification. The quantum limit did not by itself terminate entitlement to the exemption, and an executive trade notice could not narrow the benefit granted by the deemed credit order. On that basis, denial of deemed credit was treated as unsustainable and consequential relief followed. en-us Thu, 19 Sep 2013 00:00:00 +0530 Tue, 19 Nov 2013 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239671 Deemed Modvat credit remained available to re-rollers covered by Notification No. 1/93-CE even after clearances crossed the Rs. 75 lakh limit, because the exemption scheme continued to apply to units within the class covered by the notification. The quantum limit did not by itself terminate entitlement to the exemption, and an executive trade notice could not narrow the benefit granted by the deemed credit order. On that basis, denial of deemed credit was treated as unsustainable and consequential relief followed. Case-Laws Central Excise Thu, 19 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239671