2000 (1) TMI 296 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi referred questions of law to the Hon'ble High Court of Delhi regarding 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 from duty. The Tribunal considered similar cases and agreed that an assessee has the option to pay duty even when exempted, and referred the matter to the High Court for consideration.