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2014 (4) TMI 262 - HC - Central ExciseOption for payment of duty - SSI Exemption - whether the assessee has the option to avail exemption or pay duty on the final product by taking MODVAT credit on inputs in terms of Rule 57A of the Central Excise Rules, 1944 - Held that:- Following decision of COMMISSIONER OF CENTRAL EXCISE Vs. M/S GRAND CARD INDUSTRIES & ORS [2014 (4) TMI 258 - DELHI HIGH COURT] - assessee would have the option either to avail the option in terms of the notification or pay duty on the final product by taking MODVAT credit on the inputs in terms of Rule 57A - decided against Revenue.
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