2010 (11) TMI 121

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..... Shri V.P. Namasivayam, Consultant, for the  Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The respondents are manufacturing articles of plastics such as disposable cups, bowls and plates etc. which are exempted under Notification No. 4/97-C.E., dated 1-3-1997. In the course of manufacture of these articles, plastic sheets emerge as an intermedia .....

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..... in relation to paragraph 3(c) of the Notification No. 16/97. Paragraph 3 is a provision for determining aggregate value of clearances and under clause (c) thereof it is provided that captively consumed inputs shall be deemed to be exempt and shall not be taken into account for calculating the aggregate value of clearances. The rider provided under clause (e) to the Explanation states that the inpu .....

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..... se excluded from computing the aggregate value of clearance. Hence the respondents are, on merit, eligible for the small scale exemption in respect of the plastic sheets under the main provisions of Notification No. 16/97 as has been rightly allowed by the lower appellate authority therefore, we are of the view that the appeal filed by the Department has no merit and hence we dismiss the same. (O .....

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