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Appellants' Factory in Digdoh Qualifies for SSI Exemption Under Central Excise Rules Based on Location Certification.

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....SSI Exemption - the certificate issued by various authorities which certified that the area in which the factory is located is within limit of village Digdoh, Taluka Hingna, district Nagpur - Hence, the factory of the appellants is located in a rural area - SSI exemption allowed..... - AT....