Should Excise duty need to debit if we use some Raw material and FG for R & D.

[Swapneswar muduli]

Dear Sir,

We are a manufacturer if we use the material for R & D or QC lab for testing purpose and this material for usable and scrap it. In that case should we need to Debit the Excise Duty on these material or not ?

Regards

Swapneswar Muduli

AI Summary

Excise Duty Payable on R&D Use of Goods, Not on QC Lab Testing; Invoice in Plant's Name for In-House Debit &D A manufacturer inquires whether excise duty must be debited when raw materials and finished goods are used for R&D or QC lab testing. A respondent clarifies that excise duty is payable for goods used in R&D, but not for those used in QC lab testing, as it is part of manufacturing. Another participant asks how to prepare an invoice for in-house debit, to which it is advised to create the invoice in the plant's name.