1998 (8) TMI 346

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..... Revenue is aggrieved by the order of the lower Appellate Authority holding that benefit of deemed Modvat credit is available to SSI unit of small scale even after crossing the ceiling limit of clearances of Rs. 75 lakhs in terms of Notification No. 1/93, dated 28-2-1993. 2. The respondents have asked for a decision on merits and hence I have heard the learned DR and perused the records. It is f .....

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