2010 (10) TMI 220

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.... [Order]. - The main question involved in this reference is whether fresh declaration is required to be submitted under Rule 57-G of the Central Excise Rules, 1944 (the Rules) for claiming benefit of modvat credit after exceeding the Small Scale Industries (SSI) limit. The facts 2. M/s. Standard Sulphonators (P) Limited (the respondent) is a manufacturer and had submitted declaration....

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....ment filed an application under the Excise Act to refer the question to this Court. This application was allowed on 2-3-2000 and the following question has been referred to this Court for opinion : 'Whether a manufacturer who has initially filed a declaration under Rule 57-G of the Central Excise Rules, 1944 for the purpose of availment of Modvat Credit and who subsequently, opt for exemption u....