1996 (12) TMI 245 - AT - Central Excise

Summary

The appeal addressed whether an appellant could avail of credit for duty on re-rollable material without proof of payment after exceeding exemption limits. The Collector's decision was overturned, citing a previous case where deemed credit was not denied to manufacturers after exceeding exemption limits. The Tribunal agreed with this reasoning, stating that the benefit was meant for small scale manufacturers under Notification 1/93. The appeal was allowed, and the impugned order was set aside.