Whether following are Input
Raw Materials
Yes, as it is used in manufacture of final product
However, if it is covered in exception, then no input
Consumables
These are goods which are consumed in production and hence are not present in final product
Packing Materials
Yes, used for packing manufactured product
Accessories
Yes as they are provided free of cost with the finished products
Goods supplied under Waranty
Yes, as it used for packing final product
Goods supplied under Extended Waranty
No, it is not related to finished product
Car stereo purchased by Car manufacturer and supplied free of cost with Car
It is supplied free of cost with finished product, hence input available
Raw Material Used in Lab Test
Yes, lab test is important for manufacture of final product
Goods purchased for trading
No, it is coverediIn exception
Purchase of cement and steel for construction of building
No, it is covered in exception
Diesel used in Generator
Though it is used in Generator, still input not available as it is a motor spirit
Chemical used in Generator
If it is used for gernerating electricity for captive use, then available
Goods used for Trial Run
Trial Run also part of manufacture, hence input available
