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TMI Blog2010 (9) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... 1961 thereby upholding the flimsy contention of the Assessing Officer that the appellant could not produce the final certificate of registration as an SSI Unit." 2. The impugned order of the AO is an order giving effect to the CIT(A)'s order wherein the question of allowability of deduction under Section 80IA was restored back with the direction to furnish the details in respect of assessee's undertaking whether fall within the ambit of small scale industrial undertaking for the purpose of deduction under Section 80IA. In compliance of the show cause notice, it was explained that the assessee is engaged in the moulding of tooth brush handles. It was explained that the said unit had fallen under the general category of SSI as declared by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the said certificate. It has also been clarified that the assessee had applied for registration as an SSI unit, but issued only a provisional certificate for registration. On an enquiry, the DIC office has stated that the said provisional certificate may be treated as final certificate of registration. It has also been informed that the plant and machinery for the investment purpose did not exceed ₹ 3 crores as prescribed for qualification of an SSI. It was also informed that being an SSI unit, the assessee was granted exemption from excise duty. The learned CIT(A) was not convinced and finally held that the relevant certificate from DIC was not furnished, therefore, the appellant was not an SSI unit, hence, the AO has rightly rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in assessee's own case for the same assessment year, the Revenue has challenged certain findings of the first appellate authority passed in the first round of the appeal, as referred above, through which the matter was remanded back to the AO with certain directions. However, the Tribunal has confirmed all these findings in appeal in ITA No.3356/Ahd/2003 (A.Y.1999-2000) order dated 10-10-2006 (Bench 'B', Ahmedabad). The relevant portion is reproduced below: "Learned counsel for the assessee, in reply contends that assessee is manufacturer of tooth brush handles from plastic granules, which is raw-material. These granules are put to manufacturing process and various types of handles manufactured which in turn are sold to various tooth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... day of the previous year, regarded as a small-scale industrial undertaking under section 11B of the Industries (Development and Regulation) Act, 1951 (65 of 1951). 5. If we carefully examine this sub-clause, as emphasized by the learned AR, the term "industrial undertaking" is to be regarded as an SSI under Section 11B of the Industrial (Development and Regulation) Act. The qualifying word is not "registered", but the word is "regarded". Therefore, the learned AR vehemently argued that it was an admitted fact that the DIC has regarded this undertaking as a small industrial unit by issuing a provisional certificate, but somehow the final certificate of registration could not be issued by the department, nevertheless, the assessee had alway ..... X X X X Extracts X X X X X X X X Extracts X X X X
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