Can the goods taken as captive consumption for future/next day production be sold/cleared on payment of duty on it?
e.g.- An assesee is having two unit of production. Finished product of one unit is the raw material of another. Here, if the assesee has taken their FG of that unit as captive consumption for the other unit and transfer their FG into raw material A/c and in the subsequent month the captive consumption goods are not fully consumed for production. Can the assesee sell that Captive consumption goods?
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