NTF. NO. 67/1995-CE, DT. 16/03/1995
Capital Goods / Inputs Used Captively: Exempt
As amended by Notification No. 20/96-CE, Dt. 23-7-1996; 11/97-CE, Dt. 1-3-1997; 59/97-CE, Dt. 30-8-1997; 32/2000-CE, Dt. 31-3-2000 and 35/2000-CE, Dt. 5-4-2000
In exercise of the powers conferred by subsection (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance Act, 1957 (58 of 1957), (herein after referred to as the said Special Importance Act), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts
(In Opening paragraph bold words, figures and letter has been substituted with effect from the 1 st day of April, 2003, vide Ntf. No. 16/2003-CE, Dt. 01/03/2003)
CENVAT Credit Rules, 2002, manufactured in a factory and used within the factory of production;
(Clause (i) has been substituted vide Ntf No.11/2002 -CE.,Dt.01/3/2002)
[OLD (i) capital goods as defined in rule 3 of the CENVAT Credit Rules, 2001, [Old (rule 57AA of the Central Excise Rules, 1944,)] manufactured in a factory and used within the factory of production;]
(In above Clause (i) bold words has been substituted vide Ntf. No. 35/2001-CE, dt. 29-06-2000)
(Clause (i) has been amended vide Central Excise Notification No. 35/2000 dt. 5-4-2000)
(ii) goods specified in column (1) of the Table hereto annexed (hereinafter referred to as 'inputs') manufactured in a factory and used within the factory of production in or in relation to manufacture of final products specified in column (2) of the said Table;
(Clause (ii) has been amended vide Central Excise Notification No. 35/2000 dt. 5-4-2000)
from the whole of the duties of excise leviable thereon which is specified in the Schedules to the Central Excise Tariff Act, 1985 (5 of 1986) or additional duty of excise leviable thereon, which is specified in the Schedule to the said Special Importance Act:
(Above bold part has been substituted vide with effect from the 1st day of April, 2003, Ntf. No. 16/2003-CE, Dt. 01/03/2003)
Provided that nothing contained in this notificatin shall apply to inputs used in or in relation to the manufacture of final products which are exempt from the whole of the duty of excise or additional duty of excise leviable thereon or are chargeable to nil rate of duty, other than those goods which are cleared :-
(In above proviso bold words has been substituted vide with effect from the 1st day of April, 2003, Ntf. No. 16/2003-CE, Dt. 01/03/2003)
i. to a unit in a Special Economic Zone [OLD- Free Trade Zone ](FTZ), or
(In above item i. the words "Special Economic Zone" has been substituted vide NTF. NO. 25/2016-CE, DT. 14/06/2016)
ii. to a hundred per cent Export Oriented Undertaking(EOU) or
iii. to a unit in an Electronic Hardware Technology Park(EHTP), or
iv. to a unit in a Software Technology Park(STP), or
v. under notification No. 108/95-CE, dated the 28th August, 1995, or
vi. by a manufacturer of dutiable and exempted final products, after discharging the obligation prescribed in rule 6 of the CENVAT Credit Rules, 2001, [Old (rule 57AD of the Central Excise Rule, 1944)].(In above Sl. No. (vi) bold words has been substituted vide Ntf. No. 35/2001-CE, dt. 29-06-2000)
(Above provision has been substituted vide Ntf. No. 31/2001-CE, dt. 1/6/2001)
[OLD
Provided that nothing contained in this notification shall apply to inputs used in or in relation to the manufacture of final products (other than those cleared to a unit in a Free Trade Zone(FTZ) or to a hundred per cent Export-Oriented Undertaking(EOU) or to a unit in an Electronic Hardware Technology Park(EHTP) or to a unit in Software Technology Parks(STP) or supplied to the United Nations or an International Organisation for their official use or supplied to projects funded by the United Nations or an International Organisation, on which exemption of duty is available under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 108/95-Central Excises, dated the 28th August, 1995, which are exempt from the whole of duty of excise leviable thereon or are chargeable to 'Nil' rate of duty.]
[(Omitted vide Central Excise Notification No. 32/2000 dt. 31-3-2000)
Explanation :For the purposes of this notification 'inputs' does not include,
(i) Packaging materials in respect of which any exemption to the extent of the duty of excise payable on the value of the packaging materials is being availed of for packaging any final products;
(ii) packaging materials or containers, the cost of which is not included in the assessable value of the final products under section 4 of the Central Excises and Salt Act, 1944 (1 of 1944).]
Table
|
S.No. |
Description of goods |
Conditions |
|
(1) |
(2) |
(3) |
|
|
All goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)
(Above Column 2 has been substituted vide NTF. NO. 19/2014-CE, DT. 11/07/2014)
[OLD - All goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol ]
|
All goods falling under the First Schedule to the Central Excise Tariff Act, 1985, other than matches.
[OLD -
All goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following namely:-
(i) matches;
(ii) fabrics of cotton or man made fibres falling under Chapter 52, Chapter 54, or Chapter 55 of the First Schedule to the said Act;
(iii) fabrics of cotton or man made fibres falling under heading No. 58.01, 58.02, 58.06 (other than goods falling under sub-heading No. 5806.20) 60.01 or 60.02 (other than goods falling under sub-heading No. 6002.10) of the First Schedule to the said Act.]
|
|
(In above table column (2) & (3), Bold words has been substituted vide Ntf. No. 16/2003-CE, Dt. 01/03/2003) |
(The Table has been substituted vide No. 35/2000-CE, dt. 31-3-2000) |
[Old
1. |
All goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following, namely,-- |
All goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following, namely,-- |
|
(i) goods classifiable under any heading of Chapter 24 of the Schedule to the said Act; |
(i) goods classifiable under andy heading of Chaper 24 of the Schedule to the said Act; |
|
(ii) goods classifiable under heading Nos. 36.05 or 37.06 of the Schedule to the said Act; |
(ii) goods classifiable under heading No. 36.05 or 37.06 of the Schedule to the said Act; |
|
(iii) goods classifiable under sub-heading Nos. 2710.11, 2710.12,2710.13 or 2710.19 (except Natural gasoline liquid) of the Schedule to the said Act; |
(iii) fabrics of cotton or manmade fibres falling within Chapter 52, Chapter 54 or Chapter 55 of the Schedule of the said Act; |
|
(iv) high speed diesel oil classifiable under heading No. 27.10 of the Schedule to the said Act. |
(iv) fabrics of cotton or manmade fibres falling within heading No. 58.01, 58.05, 58.06 (other than goods falling within sub-heading No. 5806.20), 60.01 or 60.02 (other than goods falling within sub-heading No. 6002.10) of the Schedule to the Act |
|
(v) ingots and billets of non-alloy steel classifiable under sub-heading Nos. 7206.90 and 7207.90 of the Schedule to the said Act, on which the duty of excise has been paid under section 3A of the Central Excise Act, 1944 (1 of 1944); |
(v) ingots and billets of non-alloy steel classifiable under sub-heading Nos. 7206.90 and 7207.90 of the Schedule to the said Act, on which the duty of excise has been paid under section 3A of the Central Excise Act, 1944 (1 of 1944); |
|
(vi) hot re-rolled products of non-alloy steel classifiable under sub-heading Nos. 27.11, 7211.19, 7211.30, 7211.52, 7211.59, 7211.60, 7211.92, 7211.99, 7213.90, 7214.90, of the Schedule to the said Act, on which the duty of excise has been paid under section 3A of the Central Excise Act, 1944 (1 of 1944). |
(vi) hot re-rolled products of non-alloy steel classifiable under sub-heading Nos. 7211.11, 7211.19, 7211.30, 7211.52, 7211.59, 7211.60, 7211.92, 7211.99, 7213.90, 7214.90, 7215.90, 7216.10 and 7216.90 of the Schedule to the said Act, on which the duty of excise has been paid under section 3A of the Central Excise Act, 1944 (1 of 1944).] |
(Pl. refer Cir. No. 690/06/2003-CX, Dt. 20/01/2003 for Excise Duty on Steel Formers consumed captively in Induction Furnace)
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