2010 (11) TMI 121

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.....H. Rao, SDR, for the Appellant. 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 article....

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....to the Explanation merely provides a rider 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 ....