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2013 (12) TMI 84 - CESTAT AHMEDABADApplication for Rectification of Mistake - Eligibility of deemed credit - Entitlement to the benefit of Notification No. 202/88 – Held that:- Goods exempted to ‘Nil’ rate by an exemption Notification, issued under Sec. 5A of the Central Excise Act, 1944, has to be considered as goods on which no duty is paid - Continuation of mention of ship breaking material under the description of inputs of the Table to Notification No. 202/88-C.E. after 20-5-1988 will be for those materials which are lying in the country after 25-7-1991 but were manufactured and cleared before 28-2-1993 i.e. the date of Notification No. 63/91-C.E. - The value of clearances of dutiable goods not entitled to exemption under Notification No. 202/88-C.E. are required to be included in the value of clearances during 1993-94. For determining eligibility of the small scale exemption value of clearances of 1992-93 were required to be taken into consideration - Small scale eligibility and payment of duty in a financial year is dependent upon the value of clearances of the preceding financial year as well as the quantum of clearances in the relevant financial year - the value of dutiable clearances up to 28-2-1994 was required to be taken into consideration for calculating the value of clearances and duty liability during the period 1-3-1994 to 31-3-1994, when the goods of heading 72.30 got fully exempted under exemption Notification No. 44/93-C.E., dated 28-2-1993 –There is no mistake apparent from the records while passing order dated 5-5-2011 - 18-5-2011 – Decided against Assessee.
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