https://www.taxtmi.com/caselaws?id=106350 Provisional small scale industry registration could support exemption under Notification No. 175/86-C.E. where the unit was recognised by the competent State authority and a trade notice permitted acceptance of provisional registration after verification. The absence of conversion into a permanent certificate was not treated as fatal to the exemption claim. The operative principle is that, for the notification, provisional registration may suffice when the relevant administrative notice expressly allows its use for duty concession. en-us Thu, 23 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 17:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106350 Provisional small scale industry registration could support exemption under Notification No. 175/86-C.E. where the unit was recognised by the competent State authority and a trade notice permitted acceptance of provisional registration after verification. The absence of conversion into a permanent certificate was not treated as fatal to the exemption claim. The operative principle is that, for the notification, provisional registration may suffice when the relevant administrative notice expressly allows its use for duty concession. Case-Laws Central Excise Thu, 23 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106350