1997 (8) TMI 181 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the Reference Application submitted by Revenue regarding questions of law arising from Tribunal Final Order No. A/413/97-NB. The questions included the option to pay duty and avail Modvat credit or avail exemption as an SSI unit, and the applicability of Rule 57C in cases of clearances without availing exemption. The matter was referred to the Hon'ble Delhi High Court for decision.