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2009 (4) TMI 62 - HC - Central ExciseInterpretation of the Deemed Credit Order issued by Excise Ministry dated 1.3.94 vis-a-vis., Not. No.1/93-C.E. and effect of the trade note No.81/94 issued by the Chandigarh Central Excise Collectorate - No doubt the benefits under this notification were limited to clearances of Rs.75 lacs but this does not mean that manufacturers whose clearances exceeded Rs.75 lacs were not availing the exemption under the notification – held that the trade note No.81/94 limiting this benefit to those manufacturers whose clearances do not exceed Rs.75 lacs is totally illegal and against the deemed credit order issued by the Ministry - though the department may be bound by its trade note, the industry is not bound by the same - petitioner was entitled to avail benefit of the deemed credit order since he was availing benefit of the notification dated 28.2.1993.
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