ORDER : 1. Broadly the following points arose for determination before the Tribunal: Whether the assessee was entitled to exemption as an SSI unit? If not, whether they were entitled to claim modvat credit and abatement? 2. On the first question, the Tribunal has remitted the matter to the adjudicating authority. Therefore, at this stage, the question of abatement of duty from the value does not arise. This question will arise for determination only if the adjudicating authority comes to the conclusion that the assessee was not entitled to exemption as an SSI unit. It is only at that stage that the reworking of value would arise for determination. That stage is yet to arrive. 3. In the circumstances, we see no reason to interfere. However, we make it clear that in the event of the Department succeeding before the adjudicating authority on the above question of non-availability of exemption, only then, the matter of valuation based on cum duty price would arise for determination. That question has to be decided by the adjudicating authority only at the stage of valuation. 4. Subject to above clarification, the Department's civil appeals stand disposed of, with no order as to costs.