Central Excise - Clearance of Intermediate goods for captive consumption for use in export goods, without payment of duty under Rule 13(1)(b)- Clarification regarding.

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....of Intermediate goods for captive consumption for use in export goods, without payment of duty under Rule 13(1)(b)- Clarification regarding. I am directed to draw your attention to new Rule 13(1)(a) of Central Excise Rules,1944 effected by Notification No. 40/94 dated 22.9.94. A doubt has been expressed whether erstwhile facility which was provided to the industry by the Board by clarification t....

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....vity) in the further manufacture of finished goods exported under bond, without payment of duty under Rule 13(1)(b) of Central Excise, Rules, 1944 read with Notification No. 47/94-CE dated 22.9.94, it is observed that all provisions of Chapter-X procedure, as envisaged in the above mentioned Notification, cannot be followed in cases where such intermediate goods are being captivity consumed. 4. ....