2010 (11) TMI 121

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..... 6/97 - 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 .....

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..... for small scale exemption under Notification No. 16/97-C.E., dated 1-4-1997. The Department has come in appeal on the ground that the said Notification No. 16/97 has been amended by Notification No. 69/97-C.E., dated 3-12-1997 inserting clause (f) in the Explanation and on account thereof, plastic sheets being used as inputs cannot be allowed exemption. 3. After hearing both sides and perus .....

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..... of clearances and states that for that purpose the inputs shall not be deemed to be exempt. Paragraph 3 provides for excluding the value of exempt goods from the calculation of aggregate clearances. 4. We find that the respondents are not claiming any relief under paragraph 3(c) of Notification No. 16/97. Their total value of clearances of plastic sheets is below the specified limit of aggre .....

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