Invoice requirements for duty paid stockyard distributions: despatch advice acceptable if depot registered and Modvat details included. Distribution of iron and steel from a duty paid stockyard may proceed on a despatch advice or challan showing value, payment of duty and other particulars required under the Central Excise Rules. The assessee may issue the invoice from a depot recognised for Modvat credit, provided that depot is registered and the invoice contains the particulars required by the prescribed invoice provision, with maintenance of the prescribed register for such movements.