Exemption for captively consumed inputs extended to specified final products, subject to exceptions and procedural conditions. Specified intermediate goods are exempt from excise duty and additional excise duty when manufactured and used within the factory in or in relation to manufacture of specified final products listed in the Table, subject to procedural compliance under Chapter X where use occurs in a different factory of the same manufacturer, and excluding inputs used in relation to final products already exempt or charged at a nil rate except for specified export or special zone clearances.