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2010 (11) TMI 121 - AT - Central ExciseSSI Exemption – Captive consumption – plastic sheets captively consumed - respondents are not claiming any relief under paragraph 3(c) of Notification No. 16/97 - total value of clearances of plastic sheets below the specified limit of aggregate clearances - Under paragraph 3(a), the exempt clearances of plastic articles in any case excluded from computing the aggregate value of clearance - respondents, on merit, eligible for the small scale exemption in respect of the plastic sheets under the main provisions of Notification No. 16/97 - appeal filed by the Department has no merit and dismissed
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