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2015 (3) TMI 732 - GUJARAT HIGH COURTAvailment of deemed credit - deemed credit on Iron and Steel Re-rollable materials @ ₹ 920 PMT - Whether the Tribunal is correct in extending the deemed credit benefit to a unit availing Notification No.1/93-CE dated 28.2.1993, even after crossing the value of clearances of their goods of ₹ 75 lakhs and when they are paying full rate of duty after crossing the exemption limit - Held that:- this court has affirmed the view taken by the Tribunal at Madras [1996 (3) TMI 262 - CEGAT, MADRAS] - The result is that the respondent assessee was entitled to the benefit of deemed credit benefit in pursuance of the notification dated 28.2.1993. - Decided against Revenue.
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