TMI BlogExcise Invoice / Removal of Excisable GoodsX X X X Extracts X X X X X X X X Extracts X X X X ..... the job worker as a consignee. (Inserted vide Finance Act, 2015) An invoice may be authenticated by way of a digital signature. In case of transporter copy is digitally signed then a hard copy of the duplicate copy of the invoice and also self- attested by the manufacturer is required for transportation of goods. (Inserted vide Finance Act, 2015) Procedure of invoice: 1 . Invoice should contain the following information - Name and address of the consignor [Not mandatory as per rules] Name and address of the consignee [Address of consignee is not mandatory as per rules] PAN based Registration number or ECC code Address of the jurisdictional Central Excise division Description and classification of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso along with written intimation given to the AC/ DC. The same rule is applicable for an importer who issues cenvatable invoices , First stage dealer (FSD) and Second stage dealer (SSD). 3. Notes: The above marks should be pre-printed and they should not be just rubber stamped. Each invoice shall bear a serial number printed by franking machine or typewriter. Computer printed serial numbers are also acceptable where the invoices are generated from the specifically designed software and thus the same serial number cannot be generated more than once (It is advisable that serial number should not be printed by hand). Serial number should start from 1 The invoice should be in book/ bound form. They can be in a loose fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... permission. Such permission will be granted for a period of one year, considering the exceptional nature of the goods. Goods shall be removed under a separate set of machine numbered challan pre-authenticated by the Superintendent or Inspector of Central Excise. The assessee should maintain a record of such outward and inward movements indicating date and time. Weighment should be done at the nearest weighbridge to the factory (It is advisable to install weighbridge inside the factory). The Challans number should be quoted on invoice. The challans and weighment slips selected randomly should be verified by the Superintendent or Inspector, once in every month. Permission may be renewed if nothing adverse is found. 5 . Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent on the next working day. 2. Original copy of cancelled invoice should also be sent along with the intimation to the Range Superintendent. 3. Triplicate copy of the cancelled invoice should be retained by the assessee for production when required by audit party or excise officers. 8. Removal of Excisable Goods: 1. Transhipment of goods - It may happen that the excisable goods sent by one particular vehicle from the factory may be required to be transfer to another vehicle due to breakdown or some other reasons, this is called Transhipment. In such a situation owner of the goods or the transporter should make endorsements at the back of transporter's copy of invoice indicating time and date of shifting of goods an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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