Specified goods used within the factory of production in the manufacture of finished goods

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..... -rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods specified in column (2) 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 the manufacture of final products specified in column (3) of the said Table, from the whole of the duty of excise leviabl .....

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..... s is being availed of for packaging any final products; (iii) packaging materials the cost of which is not included or had not been included during the preceding financial year in the assessable value of the final products under section 4 of the Central Excises and Salt Act, 1944 (1 of 1944); or (iv) cylinders for packing gases. THE TABLE Sl. No. Description of inputs .....

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