https://www.taxtmi.com/caselaws?id=346488 Plastic sheets cleared as intermediate goods and captively consumed in exempt final products remained eligible for exemption under Notification No. 16/97-CE so long as the aggregate clearances stayed within the prescribed limit. The restriction introduced by the amending notification affected computation of aggregate value of clearances and did not bar the substantive exemption on these facts. Captively consumed clearances of the finished plastic articles were excluded from the aggregate value calculation, and the disputed clearances were below the threshold. Availment of value-based SSI exemption on the finished goods did not, by itself, disqualify the intermediate goods from exemption. en-us Fri, 14 Jul 2017 00:00:00 +0530 Thu, 17 Aug 2017 08:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346488 Plastic sheets cleared as intermediate goods and captively consumed in exempt final products remained eligible for exemption under Notification No. 16/97-CE so long as the aggregate clearances stayed within the prescribed limit. The restriction introduced by the amending notification affected computation of aggregate value of clearances and did not bar the substantive exemption on these facts. Captively consumed clearances of the finished plastic articles were excluded from the aggregate value calculation, and the disputed clearances were below the threshold. Availment of value-based SSI exemption on the finished goods did not, by itself, disqualify the intermediate goods from exemption. Case-Laws Central Excise Fri, 14 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346488