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1999 (9) TMI 985 - CEGAT NEW DELHIExtract: .......tries and not the manufacturer. Once the factory has been certified as S.S.I. unit, the benefit of small scale notification will continue to be available to the manufacturer working in the same factory. In view of this, we hold that the benefit of Notification 175/86 is available to the appellants and accordingly, all the three appeals are allowed.
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