https://www.taxtmi.com/caselaws?id=107403 Paragraph 4 of Notification No. 175/86-C.E. was interpreted to extend exemption only to factories registered under the Industries (Development and Regulation) Act, 1951, but the Tribunal read "registered" in its ordinary, practical sense to include statutory licensing as well as section 10 registration. On that basis, a unit holding a licence under the Act was treated as covered by the registered category, and exemption was denied on that ground. For the later period, the amended proviso inserted by Notification No. 174/89-C.E. was held to apply to the assessee's class of units, and the clearance ceiling was not exceeded, so the amended exemption was available for that period. en-us Tue, 29 Apr 2003 00:00:00 +0530 Thu, 22 Mar 2012 12:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107403 Paragraph 4 of Notification No. 175/86-C.E. was interpreted to extend exemption only to factories registered under the Industries (Development and Regulation) Act, 1951, but the Tribunal read "registered" in its ordinary, practical sense to include statutory licensing as well as section 10 registration. On that basis, a unit holding a licence under the Act was treated as covered by the registered category, and exemption was denied on that ground. For the later period, the amended proviso inserted by Notification No. 174/89-C.E. was held to apply to the assessee's class of units, and the clearance ceiling was not exceeded, so the amended exemption was available for that period. Case-Laws Central Excise Tue, 29 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107403