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<h1>Transit Sales of Excisable Goods Simplified: Rule 52A Invoice Allows Direct Manufacturer-to-User Movement Without Dealer Registration.</h1> The circular addresses the process of 'transit sale' for excisable goods, allowing movement directly from the manufacturer to the user on a Rule 52A invoice without routing through the dealer's premises. The manufacturer's invoice under Rule 52A suffices for transport and Modvat credit purposes. It clarifies that dealers involved in such transit sales are not required to register with the Central Excise Department, as the manufacturer's invoice serves as a valid duty-paying document, eliminating the need for a separate invoice under Rule 57G.