IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. G.C.R.No.5 of 2003 Date of Decision:18.03.2010 Commissioner of Central Excise, Chandigarh ....Petitioner Versus M/s Kalsi Steel and others ...Respondents CORAM:- HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. Present: Mr.Gurpreet Singh, Sr.Standing counsel, for the petitioner. Mr.O.P.Goyal, Sr. Advocate with Ms.Kanwaljit Kaur, Advocate for the respondents. ASHUTOSH MOHUNTA, J. (ORAL) The Customs, Excise & Gold (Control), Appellate Tribunal has referred the following substantial question of law for adjudication by this Court:- “Whether the Hon'ble CEGAT is correct in extending the deemed credit benefit under Ministry's Order No.TS/36/94/-TRU dated 1.3.94 to a unit availing of exemption in terms of Notification No.1/93-CE dt.28.2.93 even after it crosses the exemption limit of Rs.75 lacs and starts paying duty at the normal rate?” The aforementioned question of law also came up for consideration in case Sood Steel Industrial (P) Ltd. vs. Commissioner of Central Excise 2009 (241) E.L.T. 186 (HP), wherein the Division Bench of Himachal Pradesh High Court has held that the manufacturer would be entitled to claim excess amount from payment of duty upto Rs.75 lacs and thereafter upto Rs.2 crores and they are entitled to avail the deemed credit without production of documents. In view of the above, this reference is accordingly decided in terms of Sood Steel Industrial (P) Ltd.'s case (supra) in favour of the assessee. (ASHUTOSH MOHUNTA) JUDGE March 18, 2010 (MEHINDER SINGH SULLAR) AS JUDGE