https://www.taxtmi.com/caselaws?id=81031 The Appellate Tribunal CEGAT ruled in favor of the appellants, manufacturers of "LPG Cylinders," allowing their appeal for exemption under Notification No. 175/86-C.E. The Tribunal held that the appellants, registered as a medium-scale unit in 1983, fulfilled the conditions for SSI status and were entitled to the exemption from 01-03-1986, as indicated in their SSI Certificate issued on 12-09-1986. Emphasizing the effective date of SSI status and the government's intent to support small-scale industries, the Tribunal granted the appellants the exemption benefits, overturning the Collector's decision disallowing the exemption before the certificate's issuance date. en-us Thu, 29 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 18:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81031 The Appellate Tribunal CEGAT ruled in favor of the appellants, manufacturers of "LPG Cylinders," allowing their appeal for exemption under Notification No. 175/86-C.E. The Tribunal held that the appellants, registered as a medium-scale unit in 1983, fulfilled the conditions for SSI status and were entitled to the exemption from 01-03-1986, as indicated in their SSI Certificate issued on 12-09-1986. Emphasizing the effective date of SSI status and the government's intent to support small-scale industries, the Tribunal granted the appellants the exemption benefits, overturning the Collector's decision disallowing the exemption before the certificate's issuance date. Case-Laws Central Excise Thu, 29 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81031