TaxTMI 
TaxTMI 
movement of goods within same factory does it amount to captive consumption and what document is required to be attached and value of the invoice and excise duty applicability
Applicability of excise duty - movement within factory
18 Apr 2009 
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Captive consumption: intra factory movement treated as consumption, affecting excise liability and valuation under central excise law.
Intra factory movement is treated as captive consumption. If intermediate goods are used to make a dutiable final product, no separate duty on internal consumption is required; if the final product is not dutiable, determine value as cost plus ten percent and pay excise duty on that computed value. (AI Summary)
Intra factory movement is treated as captive consumption. If intermediate goods are used to make a dutiable final product, no separate duty on internal consumption is required; if the final product is not dutiable, determine value as cost plus ten percent and pay excise duty on that computed value. (AI Summary)