https://www.taxtmi.com/caselaws?id=108758 Possession of a provisional small-scale industries certificate, by itself, did not establish entitlement to excise exemption under Notification No. 175/86. The provisional certificate was treated as a temporary arrangement pending acceptance or rejection of the registration claim, and its effect depended on the fate of the final registration application. Because the assessee did not produce the final small-scale registration despite time being granted, the exemption claim was not made out and the denial of the benefit was upheld. en-us Fri, 15 Nov 2002 00:00:00 +0530 Tue, 03 Apr 2012 17:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108758 Possession of a provisional small-scale industries certificate, by itself, did not establish entitlement to excise exemption under Notification No. 175/86. The provisional certificate was treated as a temporary arrangement pending acceptance or rejection of the registration claim, and its effect depended on the fate of the final registration application. Because the assessee did not produce the final small-scale registration despite time being granted, the exemption claim was not made out and the denial of the benefit was upheld. Case-Laws Central Excise Fri, 15 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108758