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    <title>Central Excise - Clearance of Intermediate goods for captive consumption for use in export goods, without payment of duty under Rule 13(1)(b)- Clarification regarding.</title>
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    <description>Intermediate excisable goods manufactured and consumed captively in the in bond manufacture of export goods may be cleared without payment of duty under Rule 13(1)(b) read with Notification No. 47/94-CE, even where certain Chapter X formalities (such as generation of CT3) cannot be followed, provided other Chapter X provisions are substantially complied with; the Commissioner may impose conditions or make enquiries to ensure proper accounting and safeguard revenue.</description>
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