Invoice-based assessment: advance serial-number intimation and computerised invoice authentication required, with separate invoices for split consignments. Assessees must intimate invoice serial numbers in advance (by post or other means) covering projected periods, with revisions if exhausted; computerised invoices may print serial numbers at printing and be authenticated before assignment of date and time of removal, provided computer stationery bears an identification or distinctive mark linking it to the issuer. Split consignments require separate invoices for each lot and provisional assessment; transfers for non-sale movements must be followed by an assessee-issued invoice acceptable for Modvat, explaining pricing differences and complying with annexure details.
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Provisions expressly mentioned in the judgment/order text.
Invoice-based assessment: advance serial-number intimation and computerised invoice authentication required, with separate invoices for split consignments.
Assessees must intimate invoice serial numbers in advance (by post or other means) covering projected periods, with revisions if exhausted; computerised invoices may print serial numbers at printing and be authenticated before assignment of date and time of removal, provided computer stationery bears an identification or distinctive mark linking it to the issuer. Split consignments require separate invoices for each lot and provisional assessment; transfers for non-sale movements must be followed by an assessee-issued invoice acceptable for Modvat, explaining pricing differences and complying with annexure details.
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