https://www.taxtmi.com/caselaws?id=101314 A unit holding provisional registration under the State SSI authorities could claim small scale industry exemption under Notification No. 175/86-C.E. where no applicable later clarification had withdrawn that benefit in the relevant jurisdiction. Trade notices issued pursuant to Board instructions were treated as supporting exemption on provisional SSI registration, and a later clarification relied on by Revenue could not be applied without showing that it governed the unit's State. The cited decisions were followed to confirm eligibility based on provisional registration, and the Revenue's objection failed. en-us Fri, 18 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 13:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101314 A unit holding provisional registration under the State SSI authorities could claim small scale industry exemption under Notification No. 175/86-C.E. where no applicable later clarification had withdrawn that benefit in the relevant jurisdiction. Trade notices issued pursuant to Board instructions were treated as supporting exemption on provisional SSI registration, and a later clarification relied on by Revenue could not be applied without showing that it governed the unit's State. The cited decisions were followed to confirm eligibility based on provisional registration, and the Revenue's objection failed. Case-Laws Central Excise Fri, 18 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101314