Valuation of excisable goods: free samples and removed inputs clarified under valuation and CENVAT rules. Valuation of free samples, gifts or donations is to follow Rule 4 of the Central Excise Valuation Rules; valuation for removal of inputs or capital goods on which CENVAT credit was taken is governed by Rule 3(5) of the Cenvat Credit Rules, 2004. These clarifications supersede prior guidance and should be notified to trade.