TaxTMI 
TaxTMI 
1995 (4) TMI 143
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....g under chapter sub-heading 3604.10. They were taken on lease by M/s. The Kanara Fireworks Industries, Mananeri (hereinafter known as main unit) renamed as M/s. The Kanara Fireworks Industries, Kangalapuram (hereinafter known as the leased unit). The fireworks manufactured in the leased unit were cleared under GP 2 without payment of duty to the main unit and subsequently cleared on payment of duty. The leased unit claimed SSI exemption based on the SSI certificate issued to the leased unit prior to the lease agreement. A show cause notice of even no. dated 11-1-1990 was issued to the leased unit denying SSI exemption on the score that the constitution of the leased unit had changed consequent on leased deed and the SSI certificate issued t....
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....e or unauthorised diversion as determined by the Director of Industries. (iii) This Registration certificate should be prominently exhibited at the factory premises of the Industrial unit. (iv) Date of commencement of production (wherever applicable)." The learned lower appellate authority has however in his order stated that by the absence of a fresh SSI certificate in the hands of M/s. Kanara Fireworks Industries, Mananeri, would not render the clearance made from the appellants' unit ineligible for the benefit of Notification 175/86 as no fresh SSI certificate would be required for the purpose and in any case M/s. Kanara Fireworks Industries could not get a SSI certificate as they in their unit are not manufacturing any goods and are ....