https://www.taxtmi.com/forum/issue?id=109427 In factory Research and Development is integral to manufacturing and permits CENVAT credit on inputs used for R&D without reversal; external R&D units located outside the factory do not qualify for credit. Removal of developed goods or samples from the factory gate triggers excise duty and requires appropriate invoicing and duty payment. Issuance to an in house laboratory and destruction of goods after testing within factory premises do not attract duty or require reversal under the described circumstances. en-us Sat, 21 Nov 2015 08:42:26 +0530 Thu, 23 Jan 2025 15:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109427 In factory Research and Development is integral to manufacturing and permits CENVAT credit on inputs used for R&D without reversal; external R&D units located outside the factory do not qualify for credit. Removal of developed goods or samples from the factory gate triggers excise duty and requires appropriate invoicing and duty payment. Issuance to an in house laboratory and destruction of goods after testing within factory premises do not attract duty or require reversal under the described circumstances. Discussion-Forum Central Excise Sat, 21 Nov 2015 08:42:26 +0530 https://www.taxtmi.com/forum/issue?id=109427