https://www.taxtmi.com/caselaws?id=82654 Para 4(b) of Notification No. 175/86-C.E. turns on the identity of the manufacturer and whether exemption was availed in the preceding financial year; a later change in factory address recorded in the SSI registration certificate is only procedural and does not by itself defeat the benefit. Where the manufacturer remained the same and the revised address was later incorporated without cancellation of the original registration, the certificate continued to operate from its original date. The exemption could not be denied merely because the shifted premises were not immediately reflected in the amended address, and the benefit remained available where otherwise admissible. en-us Thu, 29 Jul 1993 00:00:00 +0530 Wed, 06 Jul 2011 15:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82654 Para 4(b) of Notification No. 175/86-C.E. turns on the identity of the manufacturer and whether exemption was availed in the preceding financial year; a later change in factory address recorded in the SSI registration certificate is only procedural and does not by itself defeat the benefit. Where the manufacturer remained the same and the revised address was later incorporated without cancellation of the original registration, the certificate continued to operate from its original date. The exemption could not be denied merely because the shifted premises were not immediately reflected in the amended address, and the benefit remained available where otherwise admissible. Case-Laws Central Excise Thu, 29 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82654