https://www.taxtmi.com/caselaws?id=233597 Captively consumed plastic film and plastic laminated film used within the factory to manufacture exempt plastic pouches were included in the aggregate value of clearances for exemption under Notification No. 8/99-CE. The notification excluded specified goods used as inputs for further manufacture of specified goods within the factory, but the exclusion in Entry 1(i) was applied plainly and did not extend to inputs used for making a final product that was itself exempt from duty. On that basis, the captive clearances remained includible and the demand was confirmed against the assessee. en-us Tue, 19 Mar 2013 00:00:00 +0530 Fri, 08 Nov 2013 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233597 Captively consumed plastic film and plastic laminated film used within the factory to manufacture exempt plastic pouches were included in the aggregate value of clearances for exemption under Notification No. 8/99-CE. The notification excluded specified goods used as inputs for further manufacture of specified goods within the factory, but the exclusion in Entry 1(i) was applied plainly and did not extend to inputs used for making a final product that was itself exempt from duty. On that basis, the captive clearances remained includible and the demand was confirmed against the assessee. Case-Laws Central Excise Tue, 19 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233597