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of <h1>Manufacturers must adhere to Rule 3(7) for excise duty exemptions, documenting removal details like invoice and excise duty.</h1> The manufacturer of subject goods must follow a specific procedure to benefit from an exemption notification under the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. Based on an application referenced in rule 3(7), the manufacturer must document removal details on the application, including the invoice number and date, description, quantity, value of the goods, and the amount of excise duty paid at a concessional rate.
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