https://www.taxtmi.com/caselaws?id=87107 The Tribunal accepted that the Revenue's proposed questions of law did arise for reference to the High Court, relying on an earlier order on a similar issue. The points accepted included whether an assessee could choose between paying duty with Modvat credit and claiming SSI exemption, and whether Rule 57C of the Central Excise Rules, 1944 applied to clearances made on payment of duty despite the availability of exemption. The reference was allowed and the matter was directed to be referred to the High Court. en-us Fri, 29 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 17:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87107 The Tribunal accepted that the Revenue's proposed questions of law did arise for reference to the High Court, relying on an earlier order on a similar issue. The points accepted included whether an assessee could choose between paying duty with Modvat credit and claiming SSI exemption, and whether Rule 57C of the Central Excise Rules, 1944 applied to clearances made on payment of duty despite the availability of exemption. The reference was allowed and the matter was directed to be referred to the High Court. Case-Laws Central Excise Fri, 29 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87107