R.M. UDYOG Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) IN this appeal the only question is whether the appellants become entitled to exemption from the date they made an application for registration as an SSI unit or from the date the certificate of registration was issued to them. This question has already been decided by this Court in the case of Commissioner of Central Excise v. M.P.V. and Engg. Industries reported in : (2003) 5 SCC 333 : 203 (108) ECR 15 (SC). On the ratio set out in that case, the impugned order is set aside and the appeal is allowed, it being held that the benefit will be available form the date the application for registration was made. The Appeal stands disposed off accordingly. No order as to costs.