https://www.taxtmi.com/forum/issue?id=109909 Excise duty is payable on sample/demo sales, control samples and domestic sales regardless of Cenvat credit status; captive consumption is duty free only while goods remain in factory and are not invoiced or removed. Exports without bond or LUT attract duty at clearance but duty paid may be claimed as rebate. The exemption for captive consumption operates only if the final product is dutiable; if the final product is exempt, duty must be paid on the intermediate product. Payment for clearances made without export documentation must be effected from PLA. en-us Sat, 20 Feb 2016 09:43:48 +0530 Thu, 23 Jan 2025 15:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109909 Excise duty is payable on sample/demo sales, control samples and domestic sales regardless of Cenvat credit status; captive consumption is duty free only while goods remain in factory and are not invoiced or removed. Exports without bond or LUT attract duty at clearance but duty paid may be claimed as rebate. The exemption for captive consumption operates only if the final product is dutiable; if the final product is exempt, duty must be paid on the intermediate product. Payment for clearances made without export documentation must be effected from PLA. Discussion-Forum Central Excise Sat, 20 Feb 2016 09:43:48 +0530 https://www.taxtmi.com/forum/issue?id=109909