2002 (1) TMI 682

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.... Suryanarayanan, Consultant, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  This appeal is filed by Revenue against the decision of the Commissioner (Appeals) who has granted the benefit of small scale sector exemption under Notification No. 175/86 for the period 1990 to 1992. This benefit has been granted after taking into consideration instructions issued pursuant to wh....

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....visional certificate are not confirmed by the State authorities and the assessee do not produce the confirmed registration certificate within this one year the benefit could be denied. This clarification was issued, as it appears, from the copy produced before us, after consultation with Industries Department of Government of Maharashtra. The S.D.R. submissions to read the instructions issued in 1....

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....elied upon the following decisions. Sr. No. Name & Citation   Ratio/point for which relied upon (i) Danavi Fibre Glass Products Pvt. Ltd. v. CCE - 1991 (54) E.L.T. 460 (Coll. Appeals) [para 4]   Held that even after the expiry of the provisional registration certificate, unit is eligible for SSI exemption under Notification No. 175/86-C.E., as in the time lag betw....

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....tification depends on the eligibility of the manufacturer and is not depended on filing/approval of classification list. (iv) Srimathi P.V. Nitha & CCE, Cochin v. CCE, Cochin & Apson & Adisons - 2001 (133) E.L.T. 344 (T) = 2001 (46) RLT 801 (CEGAT-Ban.) [para 4(B)]   Held that provisional registration as SSI entitled the unit for the small scale exemption limit. 4. We find....