Central Excise Law

Excise Invoice-:

Provisions & Procedures: (1) As per Rule 11, the excisable goods shall be removed from a factory or a warehouse under an Invoice signed by the owner of the factory or his authorized agent. However, in case of cigarettes such invoice shall be countersigned by the Inspector/ Superintendent of Central Excise before the cigarettes are removed from the factory. In case a proprietary concern or business owned by HUF name of the proprietor or HUF should be mentioned in the Invoice.

2.For sending the goods for pre-weighment on a nearby weigh-bridge outside the factory prior general permission of the A.C/D.C. may be obtained and goods sent out under the cover of a challan pre-authenticated by the Range Superintendent /Inspector and bearing pre-printed serial number which should also be endorsed on the Invoice.

3.Duty amount should be rounded off to the nearest rupee and written in the Invoice in words and figures.

4.Invoice shall be prepared in triplicate and marked in block capaital letters as “Original for buyer”. “Duplicate for Transporter” and “Triplicate for Assessee and shall contain serial number, registration number, name of the consignee description, classification, time and date of removal, mode of transport and vehicle registration number, rate of duty, quantity and value of goods and the duty payable thereon. In case of proprietary concern or HUF, name of the proprietor/HUF shall also be mentioned in the Invoice. The assessee can, if required by him make extra copy of the Invoice but it should be prominently market “NOT FOR CENVAT”. Intimation of any cancelled invoice along with original copy of the Invoice should be sent to the Range Officer on the same day. Under exceptional circumstances such intimation may be sent on next working day.

5.The Assessee before making use of Invoice book shall intimate to the jurisdictional Supdt. Of Central Excise, the serial number (pre-printed or franking machined, beginning from Ist April, every year) of the Invoice book. The serial number can also be generated by computer only if the software is such that the computer automatically generates the number and same number cannot be generated more than once, For this purpose, the visiting Central Excise Officer may check the system/software from time to time. The computer stationery should be pre-printed with distinctive name and mark of the assessee. Only one copy of the Invoiced Book for home consumption and one for export shall be in use at a time unless otherwise allowed by the Asstt./ Deputy Commissioner of Central Excise in special circumstances.

5.The Assessee before making use of Invoice book shall intimate to the jurisdictional Supdt. Of Central Excise, the serial number (pre-printed or franking machined, beginning from Ist April, every year) of the Invoice book. The serial number can also be generated by computer only if the software is such that the computer automatically generates the number and same number cannot be generated more than once, For this purpose, the visiting Central Excise Officer may check the system/software from time to time. The computer stationery should be pre-printed with distinctive name and mark of the assessee. Only one copy of the Invoiced Book for home consumption and one for export shall be in use at a time unless otherwise allowed by the Asstt./ Deputy Commissioner of Central Excise in special circumstances.

6.There is no requirement of pre-authentication of the Invoices or the Invoice Book

7.In case of transshipment of the goods after clearance from the factory/warehouse, person in-charge of the vehicle should make a suitable endorsement on the Invoice [Chapter-4]

8.Full amount collected from the customer by way of duty should be shown distinctly in the invoice and paid to the credit of the Government.(Sections 11D and 12A).

Invoice by Dealers:- As per sub-rule (7) of Rule 11 of the Central Excise Rules, 2002, the provisions of Rule 11, relating the Invoices has also been made applicable to invoices issued by 1st Stage and 2nd stage Dealers.