Clearance of intermediate goods for captive consumption allowed duty free under in bond manufacture, subject to accounting safeguards. Intermediate excisable goods manufactured and consumed captively in the in bond manufacture of export goods may be cleared without payment of duty under Rule 13(1)(b) read with Notification No. 47/94-CE, even where certain Chapter X formalities (such as generation of CT3) cannot be followed, provided other Chapter X provisions are substantially complied with; the Commissioner may impose conditions or make enquiries to ensure proper accounting and safeguard revenue.