2000 (8) TMI 341

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....s Order No. TS/36/94-TRU dated 1-3-94 could be availed by a unit, who has availed graded/slabed rate of duty based on aggregate value of clearances provided under Notification No. 1/93-CX (upto a value of Rs. 75 lakhs), when they commence payment of duty at 15% Adv. the Tariff rate provided under the Tariff, after exhausting the limit of Rs. 75 lakhs provided for concessional rate of duty. It is because once unit pays duty at Tariff rate, it can no longer be considered that they are availing exemption/concessional rate under Notification No. 1/93-CX". 2. The facts of the case in brief are that the authorities below held that Modvat credit will not be admissible to a unit enjoying the benefit of Notification No. 1/93 from the time, i....

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....erollers availing exemption under Notification No. 1/93-C.E. The interpretation of the department is that this is applicable only upto the limit of Rs. 75 lac and not beyond that whereas the respondents have pleaded that this order is applicable to manufacturers availing the benefit of Notification No. 1/93-CE, even beyond the aggregate value of clearance of Rs. 75 lac. We note that the similar issue came up before Tribunal in the case of CCE v. Sri Krishna Steels [1997 (94) E.L.T. 152] wherein the Tribunal held that "Once SSI unit is identified to be eligible for Notification No. 1/93-CE, all the benefits which are available for the purpose whether for Modvat purposes or ortherwise would continue to be available to them so long as the stat....