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Requirement of Excise Invoice for Captive Consumption

Central Excise - Started By: - Ashish Bansal - Dated:- 26-1-2016 Last Replied Date:- 20-7-2016 - Dear Experts,Please, suggest whether goods used as captive consumption require any excise invoice or we can consume it without raising any excise invoice ?RegardsAshish - Reply By Rajagopalan Ranganathan - The Reply = Sir Proviso to rule 52 A (2) of Central Excise Rules, 1944 provided that in case of captive consumption within factory in a continuous process, manufacturer may make a single invoice at .....

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= I concur with views of both experts. Rule 5 and Rule 11 of Central Excise Rules,2002 are silent regarding issuance of invoice. Rule 5 (2) Explanation only talks of the date of removal and not about invoice.It means manufacturer's own record /document would suffice for accountal of goods to be used captively. - Reply By Mahir S - The Reply = Yes Sir, I also agree to the above views based on rule 11 of CER, 2002. Further, I also take this opportunity to add on the above issue and to further .....

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