https://www.taxtmi.com/caselaws?id=89636 Timely application for SSI registration was treated as sufficient for claiming exemption under Notification No. 175/86-C.E. where production began before the certificate was formally issued. The delay in issuance, being attributable to the authority, could not defeat the exemption when the application had been made before commencement of production and the certificate recorded that commencement date. The registration certificate was therefore to be treated as effective from the application date for the purpose of the notification, and the exemption benefit was extended accordingly. en-us Fri, 13 Nov 1998 00:00:00 +0530 Wed, 28 Sep 2011 16:03:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89636 Timely application for SSI registration was treated as sufficient for claiming exemption under Notification No. 175/86-C.E. where production began before the certificate was formally issued. The delay in issuance, being attributable to the authority, could not defeat the exemption when the application had been made before commencement of production and the certificate recorded that commencement date. The registration certificate was therefore to be treated as effective from the application date for the purpose of the notification, and the exemption benefit was extended accordingly. Case-Laws Central Excise Fri, 13 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89636