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2013 (5) TMI 182 - CESTAT CHENNAINotification 8/99-CE for goods manufactured by Small Scale units - inclusion of value of captive consumption - as per dept value of plastic film and plastic laminated film captively consumed had not been taken into account while calculating the aggregate value of clearances - Held that:- Entry at 1(i) of the Annexure to the notification does not make any mention to exclude the goods exempt subject to any condition. The entry has to be interpreted in a plain and simple manner and so long as the plastic pouches were exempted they could not be considered as specified goods. As a consequence, the value of plastic film and plastic laminated film used for making such pouches are to be included the aggregate value of clearances under Notification 8/99-CE. Therefore, no infirmity in the order passed by the lower authority and same is upheld. Consequently appeals are rejected.
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