https://www.taxtmi.com/caselaws?id=101290 SSI exemption under Notification No. 175/86-C.E. was available even where the generating sets were not specifically endorsed in the provisional SSI registration certificate, as Board clarification and prior tribunal decisions recognised such goods as eligible. Denial of exemption on the separate ground that the registration was only provisional was not sustainable because that objection was outside the scope of the show cause notices. Provisional registration under the industrial registration framework was treated as acceptable SSI registration for exemption purposes, and the duty demand was therefore not maintainable. en-us Mon, 07 Jan 2002 00:00:00 +0530 Wed, 22 Feb 2012 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101290 SSI exemption under Notification No. 175/86-C.E. was available even where the generating sets were not specifically endorsed in the provisional SSI registration certificate, as Board clarification and prior tribunal decisions recognised such goods as eligible. Denial of exemption on the separate ground that the registration was only provisional was not sustainable because that objection was outside the scope of the show cause notices. Provisional registration under the industrial registration framework was treated as acceptable SSI registration for exemption purposes, and the duty demand was therefore not maintainable. Case-Laws Central Excise Mon, 07 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101290