https://www.taxtmi.com/caselaws?id=108122 Notification No. 175/86-C.E. contained a general requirement that a factory be registered with the SSI authorities, but its proviso created separate relaxations for a factory and for a manufacturer. The manufacturer-specific relaxation in proviso (b) applied where the assessee had been availing the exemption in the preceding financial year, and eligibility under that limb was not defeated solely because a second factory was not separately registered during the relevant period. The Tribunal treated the assessee's new unit as covered by that manufacturer-based condition and upheld the exemption, with consequential relief following from the setting aside of the denial. en-us Thu, 28 Jan 1999 00:00:00 +0530 Fri, 30 Mar 2012 11:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108122 Notification No. 175/86-C.E. contained a general requirement that a factory be registered with the SSI authorities, but its proviso created separate relaxations for a factory and for a manufacturer. The manufacturer-specific relaxation in proviso (b) applied where the assessee had been availing the exemption in the preceding financial year, and eligibility under that limb was not defeated solely because a second factory was not separately registered during the relevant period. The Tribunal treated the assessee's new unit as covered by that manufacturer-based condition and upheld the exemption, with consequential relief following from the setting aside of the denial. Case-Laws Central Excise Thu, 28 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108122