1998 (1) TMI 154 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard seven appeals by the department regarding deemed Modvat credit for SSI units. The Tribunal upheld that SSI units can avail deemed Modvat credit even after crossing the Rs. 75 lakh clearance limit, following the decision in the case of Sri Venkateshwara Steel Industries. The appeals were rejected.