(5)[ consumption or use for/in the manufacture or processing or packaging of goods declared tax free under Section 16, for sale in the course of export out of the territory of India; or(5-a) consumption or use for/in the manufacture or processing or packaging, other than mentioned in sub clause (5) above, and in connection with stile, of goods declared tax free under Section 16; or(5-b) consumption or use as plant, machinery, equipment and parts thereof for/in generation, transmission or distribution of electrical energy; or]
