https://www.taxtmi.com/caselaws?id=91722 Notification No. 175/86 was interpreted as requiring only that the factory be registered with the Directorate of Industries in any State as a small scale unit, without any further condition that the SSI registration be commodity-specific. On that reading, goods manufactured for loan licencees remained eligible for exemption where the loan licencees were themselves registered SSI units in their respective States. Affixation of the loan licencee's brand name did not by itself disqualify the goods, and objections based on the place of registration did not sustain a duty demand. The Revenue's challenge therefore failed and the exemption remained available. en-us Fri, 08 Jan 1999 00:00:00 +0530 Thu, 20 Oct 2011 14:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91722 Notification No. 175/86 was interpreted as requiring only that the factory be registered with the Directorate of Industries in any State as a small scale unit, without any further condition that the SSI registration be commodity-specific. On that reading, goods manufactured for loan licencees remained eligible for exemption where the loan licencees were themselves registered SSI units in their respective States. Affixation of the loan licencee's brand name did not by itself disqualify the goods, and objections based on the place of registration did not sustain a duty demand. The Revenue's challenge therefore failed and the exemption remained available. Case-Laws Central Excise Fri, 08 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91722