Small-scale industry exemption cannot be denied merely because a manufactured product is absent from the registration certificate.

Small scale industry exemption under Notification No. 1/93-C.E. could not be denied merely because the manufactured product was not specifically named in the registration certificate. The Tribunal applied the same reasoning earlier used for Notification No. 175/86-C.E., holding that the notification required registration as a small scale industry, not product-wise listing of every item manufactured. As the assessee was registered as a small scale unit, the exemption was available, and denial on the stated ground was unjustified.

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Issues: Whether the benefit of Notification No. 1/93-C.E. could be denied merely because the particular product manufactured was not specifically mentioned in the small scale industry registration certificate.

Analysis: The notification required registration as a small scale industry, and it was not disputed that the appellant was not so registered. The Tribunal applied its earlier view under Notification No. 175/86-C.E. that it was unnecessary for every product manufactured to be specifically mentioned in the registration certificate. As Notification No. 1/93-C.E. was a successor notification, the same reasoning was held to apply with equal force.

Conclusion: The appellant was entitled to the benefit of the exemption notification, and denial of the benefit on the stated ground was not justified.

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