https://www.taxtmi.com/caselaws?id=94540 A small-scale unit with provisional SSI registration was treated as eligible for exemption under Notification No. 175/86-C.E. for 1988-89, and the proviso extended that benefit to the following year because the manufacturer had availed exemption in the preceding financial year. Eligibility was not defeated by shifting the factory to a new address within the same city, since exemption turns on the manufacturer's entitlement and not merely on a fresh classification list. The approved classification list for 1989-90 and endorsement of the new address on the L-4 licence also supported continuity of the exemption. The duty demand and denial of exemption were therefore unsustainable. en-us Fri, 21 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 12:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94540 A small-scale unit with provisional SSI registration was treated as eligible for exemption under Notification No. 175/86-C.E. for 1988-89, and the proviso extended that benefit to the following year because the manufacturer had availed exemption in the preceding financial year. Eligibility was not defeated by shifting the factory to a new address within the same city, since exemption turns on the manufacturer's entitlement and not merely on a fresh classification list. The approved classification list for 1989-90 and endorsement of the new address on the L-4 licence also supported continuity of the exemption. The duty demand and denial of exemption were therefore unsustainable. Case-Laws Central Excise Fri, 21 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94540