(This NTF has been rescind vide NTF. NO. 09/2017-CE, DT. 30/06/2017 WEF 01/07/2017)

NTF. NO. 83/1992-CE, DT. 16/09/1992

Captive Inputs for Goods

As amended by Notification No. 79/95-CE, Dt. 6-4-1995 and 7/98-CE, Dt. 2-6-1998.

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises & Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all excisable goods manufactured in a factory and used within the factory of production (hereinafter referred to as "inputs") for the manufacture of final products, cleared in accordance with the provisions contained in any of the notifications mentioned in the Schedule to this notification, from the whole of the duty of excise leviable thereon, which is specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).

Explanation : For the purpose of this notification "inputs" does not include -

(i) machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance in or in relation to the manufacture of final products;

(ii) 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; and

(iii) 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 Act, 1944 (1 of 1944).

1. No. 62/95-Central Excise, dated the 16th March, 1995 (only S. No.1).

2. No. 63/95-Central Excise, dated the 16th March, 1995 (only S. No. 2).

3. No. 64/95-Central Excise, dated the 16th March, 1995 (only S. Nos. 3, 5 and 8)