https://www.taxtmi.com/caselaws?id=84158 A small scale industry exemption under Notification No. 175/86 depended on whether an SSI certificate issued to one unit continued to remain valid after the unit was leased to another person. The certificate endorsement limited validity to the factory location, products and constitution of the unit as originally allotted, so its continuation after leasing required clarification from the issuing State authority. The matter was therefore not finally resolved on the existing record and was remanded for reconsideration after obtaining that clarification. en-us Fri, 07 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 10:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84158 A small scale industry exemption under Notification No. 175/86 depended on whether an SSI certificate issued to one unit continued to remain valid after the unit was leased to another person. The certificate endorsement limited validity to the factory location, products and constitution of the unit as originally allotted, so its continuation after leasing required clarification from the issuing State authority. The matter was therefore not finally resolved on the existing record and was remanded for reconsideration after obtaining that clarification. Case-Laws Central Excise Fri, 07 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84158