Central Excise Duty on pens: procedural clarifications on registration, invoicing, records, returns, branding and export rules. Registrations are not yet issued as digitally signed certificates though feasibility is under review; excisable goods may be removed once the Central Excise registration number is received. Invoices must comply with Rule 11 requirements including triplicate numbering, registration number, consignee particulars, time and date of removal and duty particulars. Daily records of production, removals and duty must be maintained, while PLA and RG23A registers are not mandatory. Quarterly return facility via ER-8 is available for notified units; ARE-1 waiver for exports is limited to notification-exempt units. CVD on inks: domestic producers may opt for lower duty without CENVAT or higher duty with CENVAT credit; lowering import CVD is not feasible.