06 September 2012
if the samples are covered with an invoice, in your name and consigned to yourself, and confirms the assessable value and ED +E Cess+S&HSEC payment, then surely you can take
06 September 2012
payment is not the criteria under excise CCR2004 rules , document required is cenvatable invoice in favor of the assesee and physical receipt of goods !!
payment restriction is under service tax, not in excise, you can take credit on bills which would be paid after 5 years or never to be paid even :)