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Exemption of First Schedule goods expanded: capital goods and specified inputs exempt when captively consumed within factory. The notification amends Notification No.67/95-Central Excise by substituting, in the TABLE at column (2), an entry referring to all goods falling under the First Schedule to the Central Excise Tariff Act, 1985, thereby extending exemption coverage to those goods, including capital goods and specified inputs when captively consumed within the factory of production.
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<h1>Exemption of First Schedule goods expanded: capital goods and specified inputs exempt when captively consumed within factory.</h1> The notification amends Notification No.67/95-Central Excise by substituting, in the TABLE at column (2), an entry referring to all goods falling under the First Schedule to the Central Excise Tariff Act, 1985, thereby extending exemption coverage to those goods, including capital goods and specified inputs when captively consumed within the factory of production.