https://www.taxtmi.com/caselaws?id=93356 SSI exemption under Notification No. 1/93-C.E. is not denied merely because the registration certificate does not specifically list every product manufactured by the unit. The Tribunal's stated view is that separate endorsement of each item is not decisive for exemption eligibility. A further change of factory address does not, by itself, invalidate the SSI registration certificate or defeat the exemption claim. The combined effect is that exemption remains available where the unit is otherwise entitled, despite omissions in product description or a shift in premises. en-us Thu, 25 Nov 1999 00:00:00 +0530 Thu, 10 Nov 2011 11:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93356 SSI exemption under Notification No. 1/93-C.E. is not denied merely because the registration certificate does not specifically list every product manufactured by the unit. The Tribunal's stated view is that separate endorsement of each item is not decisive for exemption eligibility. A further change of factory address does not, by itself, invalidate the SSI registration certificate or defeat the exemption claim. The combined effect is that exemption remains available where the unit is otherwise entitled, despite omissions in product description or a shift in premises. Case-Laws Central Excise Thu, 25 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93356