https://www.taxtmi.com/caselaws?id=46520 Exemption under the Central Excise small-scale industry notification was held to operate from the date of application for registration, not only from the date of issue of the registration certificate. The certificate was treated as evidence of qualifying status rather than the source of entitlement, and a unit should not lose the exemption because the authority delayed issuance. Eligibility had to be examined strictly, but the exemption condition could be construed liberally so long as the notification's language was not violated. en-us Tue, 11 Mar 2003 00:00:00 +0530 Wed, 25 Jun 2025 14:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46520 Exemption under the Central Excise small-scale industry notification was held to operate from the date of application for registration, not only from the date of issue of the registration certificate. The certificate was treated as evidence of qualifying status rather than the source of entitlement, and a unit should not lose the exemption because the authority delayed issuance. Eligibility had to be examined strictly, but the exemption condition could be construed liberally so long as the notification's language was not violated. Case-Laws Central Excise Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46520