https://www.taxtmi.com/caselaws?id=83346 A small scale industrial unit need not have each manufactured product separately endorsed in its registration certificate to claim exemption under Notification No. 175/86-C.E. Where the factory is registered as a small scale industry and a later endorsement relates back to an earlier date, the absence of an initial product-wise endorsement does not, by itself, justify denial of the exemption. The stated position is that registration as a small scale industry is sufficient for the exemption claim, and washers could not be excluded merely because they were not originally named in the certificate. en-us Thu, 23 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 17:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83346 A small scale industrial unit need not have each manufactured product separately endorsed in its registration certificate to claim exemption under Notification No. 175/86-C.E. Where the factory is registered as a small scale industry and a later endorsement relates back to an earlier date, the absence of an initial product-wise endorsement does not, by itself, justify denial of the exemption. The stated position is that registration as a small scale industry is sufficient for the exemption claim, and washers could not be excluded merely because they were not originally named in the certificate. Case-Laws Central Excise Thu, 23 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83346