2000 (1) TMI 296

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..... Order]. This is a Reference Application filed by Commissioner of Central Excise, New Delhi for referring the following question of law to the Hon'ble High Court of Delhi. (i) Whether the option either to pay duty and avail Modvat credit or avail exemption as an SSI Unit is vested in the Unit; (ii) Whether provisions of Rule 57C are attracted in case where final products ar .....

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..... ribunal). The Ld. D.R. further submitted that the legal point involved in the present matter is whether the assessee has option to pay the duty where the goods are exempted from payment of duty. He also mentioned that the Appellate Tribunal vide Reference order No.R/20/97-NB, dated 8-4-1997 [1997 (96) E.L.T. 604 (Tribunal)] in the case of C.C.E., New Delhi v. Mahesh Metal Industries has referred t .....

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..... t of duty of the excise under Notification No. 1/93. Accordingly I agree with the Revenue and refer the following two points of law to the Hon'ble High Court of Delhi for consideration. (i) Whether the option either to pay the duty and avail Modvat credit or avail exemption from payment of duty under notification is vested with the manufacturer; (ii) Whether Rule 57C of the Cent .....

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