1997 (8) TMI 181

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....llick, Consultant, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - By this Reference Application Revenue has submitted that following questions of law arise out of this Tribunal Final Order No. A/413/97-NB. The question of law according to the Reference Application is (1) whether the option to pay duty and avail Modvat credit or avail exemption as SSI unit is vested in the asse....