https://www.taxtmi.com/caselaws?id=92432 A Small Scale Industry unit becomes entitled to excise exemption from the date it applies for registration with the Department of Industries, because the application date marks the point from which the benefit is available rather than the later date of issue of the registration certificate. The Tribunal followed its earlier view and treated the certificate issuance date as non-controlling for exemption purposes. The assessee was therefore held entitled to SSI exemption from the date of application for registration. en-us Mon, 13 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 15:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92432 A Small Scale Industry unit becomes entitled to excise exemption from the date it applies for registration with the Department of Industries, because the application date marks the point from which the benefit is available rather than the later date of issue of the registration certificate. The Tribunal followed its earlier view and treated the certificate issuance date as non-controlling for exemption purposes. The assessee was therefore held entitled to SSI exemption from the date of application for registration. Case-Laws Central Excise Mon, 13 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92432