https://www.taxtmi.com/caselaws?id=93756 Eligibility for exemption under Notification No. 175/86-C.E. turned not merely on the date of DGTD registration, but on whether the factory had availed the exemption in the preceding financial year so as to fall within the proviso. Paragraph 4 extended the benefit to small-scale industry factories, while clause (b) of the proviso created a specific exclusion for factories not registered with the DGTD that had already enjoyed the exemption in the earlier year or under the specified notification. Denial of exemption for 1989-90 solely because DGTD registration was obtained later was therefore incorrect, and the matter was remanded for fresh determination of eligibility. en-us Fri, 14 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 16:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93756 Eligibility for exemption under Notification No. 175/86-C.E. turned not merely on the date of DGTD registration, but on whether the factory had availed the exemption in the preceding financial year so as to fall within the proviso. Paragraph 4 extended the benefit to small-scale industry factories, while clause (b) of the proviso created a specific exclusion for factories not registered with the DGTD that had already enjoyed the exemption in the earlier year or under the specified notification. Denial of exemption for 1989-90 solely because DGTD registration was obtained later was therefore incorrect, and the matter was remanded for fresh determination of eligibility. Case-Laws Central Excise Fri, 14 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93756