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    <title>2016 (6) TMI 15 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court set aside the Tribunal&#039;s order and ruled in favor of the appellant, emphasizing that the benefit of deemed credit could be availed as long as the manufacturer met the criteria specified in the notification and order, irrespective of crossing the Rs. 75 lacs exemption limit. The court aligned with decisions from other High Courts, emphasizing the importance of satisfying the conditions of the notification and deemed credit order for availing benefits.</description>
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      <description>The High Court set aside the Tribunal&#039;s order and ruled in favor of the appellant, emphasizing that the benefit of deemed credit could be availed as long as the manufacturer met the criteria specified in the notification and order, irrespective of crossing the Rs. 75 lacs exemption limit. The court aligned with decisions from other High Courts, emphasizing the importance of satisfying the conditions of the notification and deemed credit order for availing benefits.</description>
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