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2002 (5) TMI 679 - CEGAT, CHENNAIExtract: .......we are of the considered view that deemed credit under M.F. (D.R.) Order TS/36/94-TRU, dated 1-3-1994 will continue to be admissible to SSI Units even after crossing the Rs. 75 lakhs limit when they start paying duty at full rate in terms of the Ministry of Finance order issued under Rule 57G(2). The appeals of the assessee are accordingly allowed.
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