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2007 (12) TMI 192 - CESTAT, CHENNAISSI unit - whether the value of inputs (plastic film, plastic laminated film) manufactured & captively consumed in the mfg. of final goods (plastic pouches) was to be excluded from the aggregate clearance value – as per SSI Notification No. 8/98, the aggregate value of clearances of all the specified goods should be taken for the entire period not for segments of period – only after correct computation, one has to see as to whether the limit was exceeded or not – case remanded
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