Notification 67/95 for captive consumption

Dear Mr. Ram

It is essential condition that, you should use the same in your business for manufacturing of excisable goods on which you are going to charge the duty

Extract of Law "

Capital goods and inputs captively consumed within the factory of production

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts -

(i) capital goods as defined in rule 57Q of the Central Excise Rules, 1944 manufactured in a factory and used within the factory of production;