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TMI BlogCENVAT Reversal against sample testingX X X X Extracts X X X X X X X X Extracts X X X X ..... Kind attn. Kasturi Sethi Sir A pharmaceuticals manufacturer have to test their each and every batch in house (not sent out side) before final packing. Although Chapter11 provide 'NO DUTY ON SAMP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LE'' until cleared/removal from the factory. But can department demand reversal of CENVAT against sample used for testing ? whereas this testing is part of manufacturing process. Please cleai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fy all the experts - Reply By KASTURI SETHI - The Reply = Sh.Rajesh Purohit Ji, If final product is dutiable, then no reversal of Cenvat Credit is required on the value of sample used captively ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture of FINAL product. In the scenario explained by you, it is a case of captive consumption. See Notification No.67/95-CE dated 16.3.1995 as amended vide Notification No.19/14-CE dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 11.7.2014 read with Board's Circular No.96/85/2015-CX dated 7.12.15 (Para No.B-18 refers.) If you have still any doubt, post your query here again. - CENVAT Reversal against sample test ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing - Query Started By: - Rajesh Purohit Dated:- 4-12-2020 Central Excise - Got 1 Reply - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Manage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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