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

Excise exemption for captive capital goods and inputs when used within the factory, subject to specified export clearances and CENVAT compliance.

Exemption applies to capital goods and specified inputs manufactured in and used within the factory of production, exempting them from duties of excise and any additional duty where such inputs are used in or in relation to manufacture of listed final products; exclusions apply for inputs used for exempt or nil rated final products except where cleared to specified export/duty free destinations or when CENVAT compliance conditions are satisfied.