2000 (10) TMI 368 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai received a reference application from the Revenue regarding extending deemed credit to a unit under Notification No. 1/93-C.E. after crossing the exemption limit. The Tribunal upheld the unit's right to claim the benefit, citing a previous decision. The High Court directed the Tribunal to refer the matter for answering a specific legal question.