https://www.taxtmi.com/caselaws?id=92941 SSI exemption under Notification No. 175/86-C.E. may apply for a disputed period despite later issuance of a permanent small-scale industry certificate where a provisional certificate and confirmation application already existed. Permanent certification can confirm earlier SSI recognition, particularly where the certificate records an earlier production date and the registration process is traceable to that period. The stated approach treats SSI registration as effective from the application date or the date on which SSI status was otherwise recognised, preventing denial of exemption solely because permanent certification was issued later. en-us Tue, 16 Mar 1999 00:00:00 +0530 Mon, 07 Nov 2011 12:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92941 SSI exemption under Notification No. 175/86-C.E. may apply for a disputed period despite later issuance of a permanent small-scale industry certificate where a provisional certificate and confirmation application already existed. Permanent certification can confirm earlier SSI recognition, particularly where the certificate records an earlier production date and the registration process is traceable to that period. The stated approach treats SSI registration as effective from the application date or the date on which SSI status was otherwise recognised, preventing denial of exemption solely because permanent certification was issued later. Case-Laws Central Excise Tue, 16 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92941