Definitions of "inputs" and "capital goods" in Cenvat Credit Rules don't apply to Customs exemption notifications.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The definition of the term “inputs” and “capital goods” as given in the Cenvat Credit Rules are not applicable to Exemption notifications under Customs....