https://www.taxtmi.com/forum/issue?id=107146 Conversion of finished excisable goods within the factory for manufacture of components can be treated as captive consumption, so excise duty is not payable until physical removal of the resulting components. Invoice requirements under Rule 11 apply when duty is payable on removal; if no duty is payable for internal use an invoice is not required. Cost of production must be calculated under CAS-4. It is advisable to intimate or seek permission from the jurisdictional Range Officer and to record the transaction in the RG-1 folio and ER-1 return to avoid disputes. en-us Thu, 07 Aug 2014 12:24:01 +0530 Thu, 23 Jan 2025 15:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107146 Conversion of finished excisable goods within the factory for manufacture of components can be treated as captive consumption, so excise duty is not payable until physical removal of the resulting components. Invoice requirements under Rule 11 apply when duty is payable on removal; if no duty is payable for internal use an invoice is not required. Cost of production must be calculated under CAS-4. It is advisable to intimate or seek permission from the jurisdictional Range Officer and to record the transaction in the RG-1 folio and ER-1 return to avoid disputes. Discussion-Forum Central Excise Thu, 07 Aug 2014 12:24:01 +0530 https://www.taxtmi.com/forum/issue?id=107146