SSI exemption does not require item-wise endorsement in the registration certificate where the unit holds a valid certificate and circular support applies.

For SSI exemption under Notification No. 175/86-CE, a unit need not secure product-wise endorsement of every commodity manufactured in its registration certificate. The Tribunal relied on the Board's circular and earlier precedent to hold that the SSI certificate identifies the industrial unit and manufacturer, not each individual product. Where the assessee held a valid SSI certificate, later obtained endorsement for tractors and trailers, and otherwise satisfied the scheme conditions, the exemption could not be denied on the ground of missing item-wise endorsement. The demand was therefore held unsustainable and the appeal was allowed.

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Issues: Whether an SSI unit was required to have each item manufactured by it endorsed in the registration certificate to claim the benefit of Notification No. 175/86-CE.

Analysis: The Tribunal relied on the Board's circular clarifying that endorsement of every commodity in the registration certificate was not necessary. It also followed earlier decisions holding that the SSI certificate identifies the industry and manufacturer, and not each individual product manufactured in the factory. On the admitted facts, the assessee held a valid SSI certificate and later obtained an endorsement for tractors and trailers as well.

Conclusion: The requirement of product-wise endorsement was not applicable, and the assessee was entitled to the SSI exemption benefit.

Final Conclusion: The demand was unsustainable and the impugned order was set aside, resulting in allowance of the appeal.

Ratio Decidendi: For SSI exemption, a registration certificate evidencing the industrial unit is sufficient, and product-wise endorsement of every manufactured item is not a prerequisite where the Board's clarification and binding precedent so provide.

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