https://www.taxtmi.com/forum/issue?id=2494 Transfers of intermediate goods between units are treated as captive consumption when consumed within the same manufacturing process and premises, in which case removals used to produce a dutiable final product are not subject to excise; if the final product is exempt, duty is payable. Inter unit transfers constituting job work require permission from the jurisdictional AC/DC and maintenance of a Job Work Register and process flow chart. Reference: Notification No. 67/1995 CE. en-us Thu, 16 Dec 2010 10:46:46 +0530 Thu, 23 Jan 2025 15:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2494 Transfers of intermediate goods between units are treated as captive consumption when consumed within the same manufacturing process and premises, in which case removals used to produce a dutiable final product are not subject to excise; if the final product is exempt, duty is payable. Inter unit transfers constituting job work require permission from the jurisdictional AC/DC and maintenance of a Job Work Register and process flow chart. Reference: Notification No. 67/1995 CE. Discussion-Forum Central Excise Thu, 16 Dec 2010 10:46:46 +0530 https://www.taxtmi.com/forum/issue?id=2494