https://www.taxtmi.com/caselaws?id=81494 Small-scale exemption under Notification No. 175/86 depended on either registration as an SSI unit or coverage under the proviso for manufacturers who had actually availed the earlier exemption scheme in the preceding financial year. A certificate for a different unit could not by itself establish eligibility for the unit in question, but that did not defeat exemption where the record showed prior availment of the relevant exemption and clearances remained within the prescribed limits. Filing declarations under licensing-control notifications was held not to be the test for "availing of the exemption" under the notification. The exemption claim therefore succeeded on the basis of prior actual exemption availment. en-us Fri, 16 Aug 1991 00:00:00 +0530 Mon, 27 Jun 2011 11:10:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81494 Small-scale exemption under Notification No. 175/86 depended on either registration as an SSI unit or coverage under the proviso for manufacturers who had actually availed the earlier exemption scheme in the preceding financial year. A certificate for a different unit could not by itself establish eligibility for the unit in question, but that did not defeat exemption where the record showed prior availment of the relevant exemption and clearances remained within the prescribed limits. Filing declarations under licensing-control notifications was held not to be the test for "availing of the exemption" under the notification. The exemption claim therefore succeeded on the basis of prior actual exemption availment. Case-Laws Central Excise Fri, 16 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81494