https://www.taxtmi.com/caselaws?id=91981 An exemption notification was construed by focusing on the manufacturer rather than the physical factory premises, so a shifted unit was not denied relief merely because it lacked a fresh SSI registration certificate for the new location. The assessee had moved its manufacturing unit from Jallandhar to Okhla, New Delhi, had not crossed the prescribed clearance limits, and no other eligibility condition was disputed. On that reading, the earlier Tribunal approach on shifted units and absence of a fresh SSI certificate was applied, and the benefit under Notification No. 175/86 was treated as available. en-us Mon, 06 Jan 1997 00:00:00 +0530 Sat, 22 Oct 2011 12:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91981 An exemption notification was construed by focusing on the manufacturer rather than the physical factory premises, so a shifted unit was not denied relief merely because it lacked a fresh SSI registration certificate for the new location. The assessee had moved its manufacturing unit from Jallandhar to Okhla, New Delhi, had not crossed the prescribed clearance limits, and no other eligibility condition was disputed. On that reading, the earlier Tribunal approach on shifted units and absence of a fresh SSI certificate was applied, and the benefit under Notification No. 175/86 was treated as available. Case-Laws Central Excise Mon, 06 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91981