In this Act unless the context otherwise requires:

(xxviii) "Input" means, goods purchased in course of business -

(a) for resale in the same form; or

(b) for use in manufacturing or processing of taxable goods for sale; or

(c) for directly use in mining or use as containers or packing materials for taxable goods; or

(d) for the execution of works contract, but excluding purchases of Petrol, Diesel and Natural Gas and for use as Capital Goods as specified in Appendix-I of this Act.