https://www.taxtmi.com/caselaws?id=105432 Exemption under Notification No. 175/86-C.E. depended on whether the factory held a subsisting small scale industry registration under the Industries (Development and Regulation) Act, 1951. The notification did not create a separate disqualifying test based on the value of plant and machinery where such registration remained valid. Because the registration had not been withdrawn or cancelled by the competent authority, denial of exemption solely on the basis of alleged excess investment was not sustainable. The operative principle is that eligibility follows valid SSI registration unless that registration is lawfully cancelled. en-us Mon, 05 Nov 2001 00:00:00 +0530 Mon, 05 Mar 2012 16:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105432 Exemption under Notification No. 175/86-C.E. depended on whether the factory held a subsisting small scale industry registration under the Industries (Development and Regulation) Act, 1951. The notification did not create a separate disqualifying test based on the value of plant and machinery where such registration remained valid. Because the registration had not been withdrawn or cancelled by the competent authority, denial of exemption solely on the basis of alleged excess investment was not sustainable. The operative principle is that eligibility follows valid SSI registration unless that registration is lawfully cancelled. Case-Laws Central Excise Mon, 05 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105432