IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. GCR No.4 of 2002 Date of Decision:- 4.5.2010 M/s Vishal Steel Rolling Mills & Ors. ...Petitioner Versus Commissioner of Central Excise, Chandigarh ...Respondent CORAM: HON'BLE MR.JUSTICE ASHUTOSH MOHUNTA HON'BLE MR.JUSTICE MEHINDER SINGH SULLAR Present:- Mr.O.P.Goyal, Senior Advocate with Ms.Kanwaljit Kaur, Advocate for the petitioner. Mr.Surjit Bhadu, Advocate for the respondent. 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 to a unit availing of exemption in terms of Notification No.1/93-CE dated 28.2.93 even after crossing the value of clearance of Rs.75.00 lakh when the unit pays full rate of duty?” This question already stands answered in favour of the assessee and against the revenue in GCR No.30 of 2000 titled as “Commissioner of Central Excise, Chandigarh Vs. M/s Doaba Steel Rolling Mills” decided on 18.3.2010 and CESR No.12 of 2009 titled as “M/s Service Iron & Steel Rolling Mills, Mandi Gobindgarh vs. Commissioner of Central Excise, Chandigarh” decided on 1.4.2010. The aforesaid decisions were based on an earlier decision in Sood Steel Industrial (P) Ltd. v. Commissioner of Central Excise, reported as 2009 (241) E.L.T.186 (HP), wherein it was 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 aforesaid decisions, the question posed in favour of the assessee and against the revenue. Resultantly, the present reference is accepted. (Ashutosh Mohunta) Judge (Mehinder Singh Sullar) Judge 4.5.2010 AS