Excise documentation requirement mandates central excise attested invoices with ER 1/ER 3 and certified supply invoices for ANF filings. The amendment requires central excise attested invoices with corresponding ER-1/ER-3 showing Terminal Excise Duty paid as primary proof in ANF-8, and substitutes applicant guidelines to mandate Central Excise certification of supply invoices, ARE-3 or bond officer certified supply invoices for bonded/export units, and original input-stage invoices with ER-1/ER-3 certified by Central Excise to support DBK schedule entries in the prescribed format.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise documentation requirement mandates central excise attested invoices with ER 1/ER 3 and certified supply invoices for ANF filings.
The amendment requires central excise attested invoices with corresponding ER-1/ER-3 showing Terminal Excise Duty paid as primary proof in ANF-8, and substitutes applicant guidelines to mandate Central Excise certification of supply invoices, ARE-3 or bond officer certified supply invoices for bonded/export units, and original input-stage invoices with ER-1/ER-3 certified by Central Excise to support DBK schedule entries in the prescribed format.
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