2001 (4) TMI 324

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent. [Order]. -  Revenue filed this application for referring the following question of law to the Hon'ble High Court for their valuable opinion : "(i) Whether the option either to pay duty and avail Modvat credit or avail exemption as an SSI Unit is vested in the Unit; (ii) Whether provisions of Rule 57C are attracted in case where final produces are cleared without availing of e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....authority disallowed the credit wrongly taken by M/s. Deioners Speciality Chemicals (P) Ltd. during the period from 1-3-93 to 31-8-93. The assessee filed an appeal and the Commissioner (Appeals), dismissed the appeal. Feeling aggrieved by the order-in-appeal, the assessee filed an appeal before CEGAT and the C.E.G.A.T., vide Final Order No. A/674/97-NB(S) dated 12-8-97, allowed the appeal after re....