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of <h1>Excisable goods require signed invoices for removal; cigarette invoices need excise official countersignature. Digital signatures allowed.</h1> Excisable goods must be removed from a factory or warehouse only under an invoice signed by the factory owner or authorized agent. Cigarette invoices require additional countersignature by a Central Excise official. Manufacturers of specific yarns, fabrics, or garments may use a proforma invoice initially, followed by a detailed invoice within five working days, extendable to 21 days. Invoices must include specific details like serial numbers, consignee information, and duty payable. They are prepared in triplicate for buyer, transporter, and assessee. Digital signatures are permitted, and specific provisions apply to first and second stage dealers regarding duty credit.
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