Captive consumption - Amendment to Notification No. 83/92-C.E. - 79/95 - Central Excise - Tariff

Captive consumption - Amendment to Notification No. 83/92-C.E. Notification No. 79/95-C.E. Dated 6-4-1995 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 makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 83/92-Central Excises, dated the 16th September, 1992, namely :- In the said notification, - (I) for the Explanation the following Explanation shall be substituted, namely :- `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 and Salt Act, 1944 (1 of 1944).'; (II) for the Schedule, the following Schedule shall be substituted, namely :- "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. Nos. 2 11). 4. No. 64/95-Central Excises, dated the 16th March, 1995 (only S. Nos. 3, 5 and 8)."