https://www.taxtmi.com/circulars?id=119 For goods distributed free as samples, gifts or donations, value must be determined under Rule 4 of the Central Excise Valuation Rules, 2000. Where inputs or capital goods on which CENVAT credit was availed are removed as such, valuation and adjustment follow Rule 3(5) of the Cenvat Credit Rules, 2004. These clarifications supersede the earlier circular and are circulated to trade associations. en-us Mon, 25 Apr 2005 00:00:00 +0530 Sat, 13 Sep 2008 19:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=119 For goods distributed free as samples, gifts or donations, value must be determined under Rule 4 of the Central Excise Valuation Rules, 2000. Where inputs or capital goods on which CENVAT credit was availed are removed as such, valuation and adjustment follow Rule 3(5) of the Cenvat Credit Rules, 2004. These clarifications supersede the earlier circular and are circulated to trade associations. Circulars Central Excise Mon, 25 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=119