https://www.taxtmi.com/forum/issue?id=116890 When the final product is dutiable and samples are tested within the factory as part of the manufacturing process, the value of those samples consumed captively does not attract reversal of Cenvat credit; such testing is treated as captive consumption and part of manufacture rather than a removal requiring credit reversal. en-us Fri, 04 Dec 2020 13:41:47 +0530 Thu, 23 Jan 2025 15:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116890 When the final product is dutiable and samples are tested within the factory as part of the manufacturing process, the value of those samples consumed captively does not attract reversal of Cenvat credit; such testing is treated as captive consumption and part of manufacture rather than a removal requiring credit reversal. Discussion-Forum Central Excise Fri, 04 Dec 2020 13:41:47 +0530 https://www.taxtmi.com/forum/issue?id=116890