https://www.taxtmi.com/caselaws?id=82496 Notification No. 175/86-C.E. allows small scale industry exemption where the unit is registered with the Director of Industries, and the registration requirement is satisfied if SSI status is restored from the relevant date. The notification does not impose a separate capital investment ceiling as an exemption condition, and plant and machinery valuation must exclude non-qualifying items such as installation charges and scrapped equipment when applying the SSI limit. For clearance-based eligibility, freight, transportation charges and bottle breakage may be deducted where permissible, and exemption continues if the resulting clearances remain within the prescribed threshold. en-us Mon, 11 Jan 1993 00:00:00 +0530 Tue, 05 Jul 2011 15:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82496 Notification No. 175/86-C.E. allows small scale industry exemption where the unit is registered with the Director of Industries, and the registration requirement is satisfied if SSI status is restored from the relevant date. The notification does not impose a separate capital investment ceiling as an exemption condition, and plant and machinery valuation must exclude non-qualifying items such as installation charges and scrapped equipment when applying the SSI limit. For clearance-based eligibility, freight, transportation charges and bottle breakage may be deducted where permissible, and exemption continues if the resulting clearances remain within the prescribed threshold. Case-Laws Central Excise Mon, 11 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82496