https://www.taxtmi.com/caselaws?id=113123 SSI exemption under Notification No. 175/86 could not be denied merely because the SSI certificate showed one factory address while the Central Excise records covered extended premises. The decisive test was whether the factory was eligible within the meaning of Section 2(e) of the Central Excise Act, and the address mismatch did not defeat entitlement where both premises were otherwise covered in the excise records. On that basis, the exemption remained available and the Revenue's recovery claim failed. en-us Wed, 09 Jun 1999 00:00:00 +0530 Thu, 03 May 2012 18:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113123 SSI exemption under Notification No. 175/86 could not be denied merely because the SSI certificate showed one factory address while the Central Excise records covered extended premises. The decisive test was whether the factory was eligible within the meaning of Section 2(e) of the Central Excise Act, and the address mismatch did not defeat entitlement where both premises were otherwise covered in the excise records. On that basis, the exemption remained available and the Revenue's recovery claim failed. Case-Laws Central Excise Wed, 09 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113123