https://www.taxtmi.com/caselaws?id=96133 The Tribunal treated as substantial questions of law whether a manufacturer can choose to pay excise duty and take Modvat credit instead of claiming SSI exemption, and whether Rule 57C bars credit where the final product is otherwise exempt but is cleared on payment of duty. It noted earlier Tribunal practice on similar issues and, rather than deciding the merits, allowed the application for reference. Both questions were referred to the Hon'ble High Court of Delhi for opinion, and the Tribunal did not determine either the manufacturer's option or the applicability of Rule 57C. en-us Thu, 19 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 15:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96133 The Tribunal treated as substantial questions of law whether a manufacturer can choose to pay excise duty and take Modvat credit instead of claiming SSI exemption, and whether Rule 57C bars credit where the final product is otherwise exempt but is cleared on payment of duty. It noted earlier Tribunal practice on similar issues and, rather than deciding the merits, allowed the application for reference. Both questions were referred to the Hon'ble High Court of Delhi for opinion, and the Tribunal did not determine either the manufacturer's option or the applicability of Rule 57C. Case-Laws Central Excise Thu, 19 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96133