https://www.taxtmi.com/forum/issue?id=109791 Captive consumption within a factory does not require issuance of an excise invoice where excise duty on the captively consumed goods is nil; the Central Excise Rules, 2002 are silent on an end-of-day invoice provision previously found in earlier rules, so manufacturers may rely on internal records for accountal. If captive use gives rise to duty, valuation rules apply and an excise invoice must be raised. en-us Tue, 26 Jan 2016 18:26:35 +0530 Thu, 23 Jan 2025 15:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109791 Captive consumption within a factory does not require issuance of an excise invoice where excise duty on the captively consumed goods is nil; the Central Excise Rules, 2002 are silent on an end-of-day invoice provision previously found in earlier rules, so manufacturers may rely on internal records for accountal. If captive use gives rise to duty, valuation rules apply and an excise invoice must be raised. Discussion-Forum Central Excise Tue, 26 Jan 2016 18:26:35 +0530 https://www.taxtmi.com/forum/issue?id=109791