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<h1>Excisable Goods Require Signed Invoices; Cigarette Invoices Need Excise Countersignature; Digital Signatures Permitted Under Certain Conditions.</h1> Excisable goods must be removed from a factory or warehouse only under an invoice signed by the owner or an authorized agent. Cigarette invoices require countersignature by Central Excise officials. Invoices must be serially numbered and include specific details such as registration number, consignee name, and duty payable. They are prepared in triplicate for the buyer, transporter, and assessee. Only one invoice book can be used at a time unless permitted otherwise. Digital signatures are allowed for authentication, and the Board may set conditions for digitally signed invoices. Rules apply similarly to importers and dealers regarding CENVAT credit.