2003 (12) TMI 521

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..... [Order]. - Heard the D.R. Respondents have requested to decide the issue based on their written submissions. 2. The dispute relates to availment of benefit of deemed Modvat credit by small-scale units availing exemption under Notification No. 1/93-C.E., dated 28-2-93. From the records of the case one can gather that vide Ministry's letter F. No. TS/35/94-TRU, dated 1-3-94, units availing .....

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..... py of Ministry's M.F. (D.R.) Order No. 75/8/95-TRU, dated 16-3-95, I can gather that the letter F. No. TS/36/94-TRU, dated 1-3-94, granted the facility of taking deemed Modvat credit to "units availing the exemption under Notification No. 1/93-C.E., dated 28-2-93." 4. In case the language used in the said letter dated 1-3-94 is to the effect that, the facility was available to "Unit availing .....

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..... 93-C.E., whereas the production beyond the value of Rs. 75 Lakhs would pay full duty. 6. On these considerations, I hold that, the revenue appeal is liable to be rejected on this ground alone. However, on going through the order-in-original, I am unable to decipher as to whether the facility of deemed credit has been availed beyond 15-3-95 i.e. the date after which the said facility was with .....

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