https://www.taxtmi.com/caselaws?id=94909 Small scale industry exemption under Notification No. 1/93-C.E. could not be denied merely because the manufactured product was not specifically named in the registration certificate. The Tribunal applied the same reasoning earlier used for Notification No. 175/86-C.E., holding that the notification required registration as a small scale industry, not product-wise listing of every item manufactured. As the assessee was registered as a small scale unit, the exemption was available, and denial on the stated ground was unjustified. en-us Wed, 20 Sep 2000 00:00:00 +0530 Mon, 05 Dec 2011 17:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94909 Small scale industry exemption under Notification No. 1/93-C.E. could not be denied merely because the manufactured product was not specifically named in the registration certificate. The Tribunal applied the same reasoning earlier used for Notification No. 175/86-C.E., holding that the notification required registration as a small scale industry, not product-wise listing of every item manufactured. As the assessee was registered as a small scale unit, the exemption was available, and denial on the stated ground was unjustified. Case-Laws Central Excise Wed, 20 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94909