Please advise

[SUSHIL SOMAWANSHI]

Dear Sir,

Is it necessary to mention assessable value on captive invoice ?

Thanks & Regards,

Satish Nanekar

[Mahir S]

No, as such assessable value is already available in the books of accounts and also as such captive goods are not removed outside the factory premises.

AI Summary

Assessable value on captive invoices not required when value is recorded in books and goods remain within premises.
In the Central Excise context, it is unnecessary to state the assessable value on a captive invoice because the assessable value is already recorded in the books of account and captive goods are not removed outside the factory premises.