SSI exemption cannot be denied for address mismatch where excise records cover the extended premises and eligibility is otherwise established.

SSI exemption under Notification No. 175/86 could not be denied merely because the SSI certificate showed one factory address while the Central Excise records covered extended premises. The decisive test was whether the factory was eligible within the meaning of Section 2(e) of the Central Excise Act, and the address mismatch did not defeat entitlement where both premises were otherwise covered in the excise records. On that basis, the exemption remained available and the Revenue's recovery claim failed.

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Issues: Whether exemption under Notification No. 175/86 could be denied on the ground that the SSI certificate showed one factory address while the Central Excise records covered the extended premises.

Analysis: The decisive factor was the eligibility of the factory within the meaning of Section 2(e) of the Central Excise Act. The difference between the address recorded in the SSI certificate and the address reflected in the Central Excise records did not by itself affect entitlement to the exemption, since both premises were covered under the Central Excise records.

Conclusion: The exemption could not be denied on the basis of the address discrepancy, and the Revenue's claim for recovery failed.

Ratio Decidendi: Entitlement to SSI exemption depends on the factory's eligibility under the excise law, and a mismatch between the SSI certificate address and the excise records does not defeat the exemption where the premises are otherwise covered by the excise records.

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