https://www.taxtmi.com/caselaws?id=53854 Eligibility for the small scale industry exemption under Notification No. 1/93-C.E. had to be determined on the basis of the notification itself, with the aggregate value of clearances from the assessee's two factories being the decisive factor. Provisions of the Industries (Development and Regulation) Act, 1951 could not be imported to test eligibility under the exemption notification. On that basis, no surviving ground remained to deny concessional treatment, and the extension of the exemption to the assessee was upheld. en-us Mon, 31 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 15:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53854 Eligibility for the small scale industry exemption under Notification No. 1/93-C.E. had to be determined on the basis of the notification itself, with the aggregate value of clearances from the assessee's two factories being the decisive factor. Provisions of the Industries (Development and Regulation) Act, 1951 could not be imported to test eligibility under the exemption notification. On that basis, no surviving ground remained to deny concessional treatment, and the extension of the exemption to the assessee was upheld. Case-Laws Central Excise Mon, 31 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53854