2006 (5) TMI 375

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....appellant in its factory for the manufacture of other goods. Accordingly, it claimed exemption under Notification No. 67/95, dated 16-3-95 for these two items. That Notification, inter alia, exempted "capital goods as defined in Rule 57Q of the Central Excise Rules, 1944 manufactured in a factory and used within the factory of production". 2.  These items are produced from unrefined copper and rejected cathodes manufactured in the appellant's own factory. No duty was paid by the appellant on these items also on the ground that Notification No. 67/95 exempted the 'inputs' manufactured in a factory and used within the factory of production in or in relation to the manufacture of final products. 3. Under the impugned order, dut....

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....dertaking or to a unit in an Electronic Hardware Technology Part or to a unit in a Software Technology park), which are exempt from the whole of duty of excise leviable thereon or are chargeable to 'Nil' rate of duty. Explanation. - For the purpose of this notification 'inputs' does not include :- (i)      packaging materials in respect of which any exemption to the extent of the duty of excise payable on the value   of  packaging   materials   is being availed of for packaging any final products; (ii)     packaging materials or containers, the cost of which is not included in the assessable value of the final products under Section 4 of the Central Exc....