2015 (1) TMI 580 - SCH - Central Excise

SSI Exemption - 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 - Supreme after hearing the counsel for the appellant dismissed the appeal filed by the assessee against the order of Tribunal 2013 (5) TMI 182 - CESTAT CHENNAI wherein Tribunal held that 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.