Exemption to all capital goods and specified inputs if captively consumed within the factory of production - 67/95 - Central Excise - Tariff

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Exemption to all capital goods and specified inputs if captively consumed within the factory of production

Notification No. 67/95-CE, Dated 16-3-95

In exercise of the powers conferred by subsection (1) of ⁵section 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.

(i) capital goods as defined in the ⁴CENVAT Credit Rules, 2002, manufactured in a factory and used within the factory of production;

(ii) goods specified in ²column (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 ²column (2) of the said Table;

from the whole of the duty of excise leviable thereon ⁶which 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:

Provided that nothing contained in this notification 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 :-

i. to a unit in a ⁸[ Special Economic Zone ], or

ii. to a hundred per cent Export Oriented Undertaking or

iii. to a unit in an Electronic Hardware Technology Park, or

iv. to a unit in a Software Technology Park, 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 ³rule 6 of the CENVAT Credit Rules, 2001,

¹Explanation : Omitted

Table

Description of Inputs

Description of final Products

(1)

(2)

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

⁷[All goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)]

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Note :

As amended by Notification No. 20/96-CE, Dated 23-7-1996; 11/97-CE, Dated 1-3-1997; 59/97-CE, Dated 30-8-1997; and

1. Has been Omitted vide Notification No. 32/2000 CE dated 31/3/2000

2. For the word, brackets and figure column (2), the words, brackets and figure column (1) and for the word, brackets and figure column (3), the word, brackets column (2) has been substituted vide Notification No. 35/2000 dated 5/4/2000

3. For the word, figures and letters "rule 57AD of the Central Excise Rules, 1944", the words, figures and letters "rule 6 of the CENVAT Credit Rules, 2001" has been substituted vide Notification No. 35/2001 dated 29/6/2001

4. For the words, figures and letters "rule 3 of the CENVAT Credit Rules, 2001", the letters, words and figures "CENVAT Credit Rules, 2002" has been substituted vide Notification No. 11/2002 dated 1/3/2002

5. For the words, figures and letter "section 5A of the Central Excises and Salt Act, 1944 (1 of 1944),", the words, figures and letter "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)," has been substituted vide Notification No. 16/2003 dated 1/3/2003

6. For the words and figures "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):", the words and figures "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:" has been substituted vide Notification No. 16/2003 dated 1/3/2003

7. Substituted vide Notification No. 19/2014-Central Excise dated the 11th July, 2014 before it was read as, "All goods falling under the First Schedule to the Central Excise Tariff Act, 1985, other than matches."

8. Substituted vide Not. 25/2016 - Dated 14-6-2016, before it was read as, “Free Trade Zone”