https://www.taxtmi.com/caselaws?id=258814 Where the Department permits a unit to operate under the ad valorem scheme and accepts duty paid at 50%, deemed credit under the relevant excise notifications cannot be denied merely because the premises had earlier housed another unit or because the compounded levy option was rejected. The Tribunal's grant of deemed credit was supported by the factual matrix, and the challenge failed. The ruling was confined to its facts and did not lay down any general rule beyond those circumstances. en-us Fri, 27 Feb 2015 00:00:00 +0530 Fri, 08 Jan 2016 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258814 Where the Department permits a unit to operate under the ad valorem scheme and accepts duty paid at 50%, deemed credit under the relevant excise notifications cannot be denied merely because the premises had earlier housed another unit or because the compounded levy option was rejected. The Tribunal's grant of deemed credit was supported by the factual matrix, and the challenge failed. The ruling was confined to its facts and did not lay down any general rule beyond those circumstances. Case-Laws Central Excise Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258814