2012 (11) TMI 148

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....or the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. The respondents are manufacturing lay flat tubings and captively using the same for making plastic bags. It is the case of the department that under the applicable Notification No. 16/97, lay flat tubings are entitled to small scale exemption subject to the conditions specified thereunder whereas the p....

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....ted under Notification No. 4/97), the inputs namely lay flat tubings cannot be deemed to be exempt under paragraph 3(c). As such, w.e.f. 3-12-97, the clearances of lay flat tubings were required to be computed. 2. In view of Tribunal's decision in the case of Gothi Thermoforming Industries v. C.C.E. Chennai & Pondicherry - 2007 (211) E.L.T. 97 holding that the amendment made to Notification ....