https://www.taxtmi.com/caselaws?id=84700 Where exemption under Notification No. 175/86 depended on SSI status, the decisive date was the grant of the SSI certificate by the Director of Industries, not the earlier application date. Although the unit had applied before the notification and was already a registered DGTD unit, its small-scale status arose only when the certificate was issued. Because the certificate contained no retrospective stipulation, the exemption could not operate from 1-3-1986 and applied only from 18-10-1986. en-us Wed, 29 Nov 1995 00:00:00 +0530 Mon, 25 Jul 2011 11:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84700 Where exemption under Notification No. 175/86 depended on SSI status, the decisive date was the grant of the SSI certificate by the Director of Industries, not the earlier application date. Although the unit had applied before the notification and was already a registered DGTD unit, its small-scale status arose only when the certificate was issued. Because the certificate contained no retrospective stipulation, the exemption could not operate from 1-3-1986 and applied only from 18-10-1986. Case-Laws Central Excise Wed, 29 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84700