https://www.taxtmi.com/caselaws?id=93493 Modvat credit, SSI exemption, and the applicability of Rule 57C were treated as questions of law requiring High Court consideration. The Reference Application was disposed of by referring those issues to the High Court for determination, with the availability of the option to claim Modvat credit or exemption under the small-scale industry notification left open for judicial consideration. en-us Fri, 28 Jan 2000 00:00:00 +0530 Fri, 11 Nov 2011 17:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93493 Modvat credit, SSI exemption, and the applicability of Rule 57C were treated as questions of law requiring High Court consideration. The Reference Application was disposed of by referring those issues to the High Court for determination, with the availability of the option to claim Modvat credit or exemption under the small-scale industry notification left open for judicial consideration. Case-Laws Central Excise Fri, 28 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93493