TaxTMI 
TaxTMI 
Dear Experts,
Please, suggest whether goods used as captive consumption require any excise invoice or we can consume it without raising any excise invoice ?
Regards
Ashish
Requirement of Excise Invoice for Captive Consumption
26 Jan 2016 
10 Replies 
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Excise invoice requirement: no invoice needed for captive consumption when duty liability is nil; keep internal records.
Captive consumption within a factory does not require issuance of an excise invoice where excise duty on the captively consumed goods is nil; the Central Excise Rules, 2002 are silent on an end-of-day invoice provision previously found in earlier rules, so manufacturers may rely on internal records for accountal. If captive use gives rise to duty, valuation rules apply and an excise invoice must be raised. (AI Summary)
Captive consumption within a factory does not require issuance of an excise invoice where excise duty on the captively consumed goods is nil; the Central Excise Rules, 2002 are silent on an end-of-day invoice provision previously found in earlier rules, so manufacturers may rely on internal records for accountal. If captive use gives rise to duty, valuation rules apply and an excise invoice must be raised. (AI Summary)