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Exemption to goods manufactured in a factory and used within the factory
of production for the manufacture of final products
Notification No. 83 dated 16th
September 1992 (As amended by 79/75)
In exercise of the powers conferred by sub-section (1) of section 5A of
the Central Excises and 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 the 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;
(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 and Salt Act, 1944 (1 of 1944);
SCHEDULE
1. No.
164/87-Central Excises dated the 10th June 1987.
2. No.
62/95- Central Excises dated the 16th March 1995 (only S. No. 1).
3. No.
63/95- Central Excises dated the 16th March 1995 (only S. No. 2 and
11).
4. No.
64/95- Central Excises dated the 16th March 1995 (only S. Nos. 3, 5
and 8).
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