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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..... Subject: 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. 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 in .....

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..... ding those manufactured and used captivity) 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 goo .....

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..... ing, it is clarified that intermediate goods are allowed to be cleared without payment of duty for captive use in the in-bond manufacture of export goods in terms of Notification No. 47/94-CE. ibid, even if CT3 is / has been not generated but other provisions of Chapter-X are/ have been substantially followed. However, the Commissioner may prescribe any conditions or make en enquiry, and deemed fi .....

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