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<h1>Manufacturer entitled to exemption under Notification No. 9/99 C.E. per CEGAT ruling.</h1> The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s. Vaishali Wires, holding that they were entitled to the benefit of Notification No. 9/99 ... SSI Exemption - Notification No. 9/99-C.E. The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s. Vaishali Wires regarding the benefit of Notification No. 9/99 C.E. The Tribunal rejected the appeal filed by the Revenue as the manufacturer had fulfilled the conditions of the exemption notification by submitting the required declaration.