Lean manufacturing is a proven methodology for enhancing the performance of SMEs but its application in SMEs requires some factors, i.e., critical success factors which are mandatory for boosting the implementation purposes. So, in this present investigation, 13 critical success factors that have profound effect on lean implementation have been selected after reviewing the literature and analyzed using the VIKOR approach with reference to SMEs in Northern India. VIKOR is a multi-criteria decision-making approach and an innovative method for arriving at the best solution to complex problems. The investigation reveals that management vision, training, business model, upgradation with time and participation of everyone in the organisation play a decisive role in implementing lean on the organisation floors. It is the management that prepares long time plans with a business model in mind and involves the people in them for the purpose of enhancement because they feel that it will ultimately reward them in the time to come even in times of recession.