https://www.taxtmi.com/caselaws?id=100273 Exemption under Notification 1/93 remained available to a small scale unit where the factory was not registered with the Directorate General of Technical Development, because the later exemption under Section 29B of the Industries (Development and Regulation) Act, 1951 rendered the earlier registration-based exclusion inapplicable. The assessee's investment in plant and machinery was within the small scale limit, so the obsolete registration objection could not defeat the notification benefit during the relevant period. The denial of exemption was therefore unsustainable, and the unit was treated as entitled to the notification relief. en-us Thu, 30 Aug 2001 00:00:00 +0530 Tue, 31 Jan 2012 17:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100273 Exemption under Notification 1/93 remained available to a small scale unit where the factory was not registered with the Directorate General of Technical Development, because the later exemption under Section 29B of the Industries (Development and Regulation) Act, 1951 rendered the earlier registration-based exclusion inapplicable. The assessee's investment in plant and machinery was within the small scale limit, so the obsolete registration objection could not defeat the notification benefit during the relevant period. The denial of exemption was therefore unsustainable, and the unit was treated as entitled to the notification relief. Case-Laws Central Excise Thu, 30 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100273