https://www.taxtmi.com/circulars?id=10 Valuation of free samples, gifts or donations is to follow Rule 4 of the Central Excise Valuation Rules; valuation for removal of inputs or capital goods on which CENVAT credit was taken is governed by Rule 3(5) of the Cenvat Credit Rules, 2004. These clarifications supersede prior guidance and should be notified to trade. en-us Mon, 25 Apr 2005 00:00:00 +0530 Wed, 24 Sep 2008 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10 Valuation of free samples, gifts or donations is to follow Rule 4 of the Central Excise Valuation Rules; valuation for removal of inputs or capital goods on which CENVAT credit was taken is governed by Rule 3(5) of the Cenvat Credit Rules, 2004. These clarifications supersede prior guidance and should be notified to trade. Circulars Central Excise Mon, 25 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10