2000 (8) TMI 836 - AT - Central Excise

Summary

The Revenue filed a Reference Application against the Final Order regarding deemed credit entitlement after crossing the clearance limit of Rs. 75 lakhs. The issue was about extending deemed credit benefit to a unit availing Notification No. 1/93-CE even after crossing the limit. The Tribunal rejected the Reference Application, stating that matters involving rate of duty and exemption under Notification are not appealable under Section 35G.