Dear Experts

We want to record sales of goods on accrual basis without the corresponding removal of goods from the factory

As the client desire to take the delivery of goods on a  later date
(All the substantial risk has been passed on to the buyer therefore the criteria set out in AS-9 is fulfilled)

Now my question is what will be the treatment of such sales ,without corresponding removal of manufactured goods from the factory, on Excise duty taxability


Hoping for an earliest reply from the experts

Thanks in Advance