https://www.taxtmi.com/caselaws?id=99611 A separate option letter was not mandatory for availing Notification No. 9/99; the benefit could validly be claimed in the classification list. Eligibility arose from the date on which the option letter or classification list claiming the benefit was received in the office of the Assistant Commissioner. Because the relevant receipt dates differed across the matters, the effective date of exemption had to be determined by ascertaining that date in each case, and remand was required for that limited purpose. en-us Fri, 27 Jul 2001 00:00:00 +0530 Sat, 28 Jan 2012 10:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99611 A separate option letter was not mandatory for availing Notification No. 9/99; the benefit could validly be claimed in the classification list. Eligibility arose from the date on which the option letter or classification list claiming the benefit was received in the office of the Assistant Commissioner. Because the relevant receipt dates differed across the matters, the effective date of exemption had to be determined by ascertaining that date in each case, and remand was required for that limited purpose. Case-Laws Central Excise Fri, 27 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99611