SSI excise exemption applies from registration application date, not from the date the certificate is issued.

A Small Scale Industry unit becomes entitled to excise exemption from the date it applies for registration with the Department of Industries, because the application date marks the point from which the benefit is available rather than the later date of issue of the registration certificate. The Tribunal followed its earlier view and treated the certificate issuance date as non-controlling for exemption purposes. The assessee was therefore held entitled to SSI exemption from the date of application for registration.

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Issues: Whether a Small Scale Industry unit is entitled to excise exemption from the date of application for registration with the Department of Industries, rather than from the date of issue of the registration certificate.

Analysis: The Tribunal followed its earlier view that SSI exemption becomes available once the unit applies for registration with the Department of Industries. On that basis, the date of issue of the certificate was not treated as the controlling date for extending the benefit.

Conclusion: The assessee was held entitled to SSI exemption from the date of application for registration.

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