https://www.taxtmi.com/forum/issue?id=110854 Under the Central Excise Rules, ER-1 reports production and removals; finished goods recycled and retained within factory premises are not treated as a removal and thus are not shown in ER-1. Captive consumption rules for intermediate inputs do not apply to internal recycling of finished goods. Proper books of account and finished stock registers suffice to account for internal recycling, while excise duty and reporting obligations arise only if the recycled output is subsequently removed. en-us Mon, 29 Aug 2016 16:41:29 +0530 Thu, 23 Jan 2025 15:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110854 Under the Central Excise Rules, ER-1 reports production and removals; finished goods recycled and retained within factory premises are not treated as a removal and thus are not shown in ER-1. Captive consumption rules for intermediate inputs do not apply to internal recycling of finished goods. Proper books of account and finished stock registers suffice to account for internal recycling, while excise duty and reporting obligations arise only if the recycled output is subsequently removed. Discussion-Forum Central Excise Mon, 29 Aug 2016 16:41:29 +0530 https://www.taxtmi.com/forum/issue?id=110854