1998 (3) TMI 277

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..... order-in-appeal dated 30-4-1997. 2. The issue relates to admissibility or otherwise of deemed credit under Ministry s Order No. TS/36/94-TRU, dated 1-3-1994 in case of small scale units exceeds clearance of Rs. 75 lakhs. It was held by the Dy. Commissioner that after clearance crossed the value of Rs. 75 lakhs exemption under Notification 1/93 was no longer available. Commissioner (Appeals), ho .....

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