Amendment in Notification No.67/95-Central Excise, dated the 16th March, 1995 - Exemption to all capital goods and specified inputs if captively consumed within the factory of production - 19/2014 - Central Excise - Tariff
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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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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