Same excise invoice series for all factories - Whether permitted?

[Yatin Bhopi]

We have four manufacturing unit having different excise registration (A, B, C, D). We have conman (SAP) system for accounting of all four units. My query is: we wish to use one serial no to issue excisable invoice for all locations. For eg . 1400001 – 1450000. It may happened that No.  1400001 will allocate to unit A automatically, 1400002 will be allocate to unit C 1400003 will be allocate to B etc.

Is this in line with law?

[Surender Gupta]

To my mind, this type of arrangement would not be allowed by the Central Excise department and Rule 11 of Central Excise Rules are specific and serial number of each unit must be independent to other.

[Kameshwar Tiwari]

As per Rule 11 of CER 2002 only one serial no. can be used.  

[Rajesh Nathoo]

Dear Mr. Bhopi,

 you are legally obliged to intinate the serial no. of invoices to be intimated to Range Office . There are no precedents available for your case . . . At  present under law , invoices  should be serially numbered . Your Software can be very easily customised to solve ur problem . U can use ur registration no. as the code to generate serially no.d invoices for different factories  It is not a very big issue.

[MUKUND THAKKAR]

Dear ,

How  can you  show in monthly  returns? which sr you are putting ..... I am agree with  surendre Guptaji..

Mukund Thakkar

AI Summary

Excise invoice serialisation: invoices must be serially numbered per registration and intimated to range office. Using a single pooled invoice series across multiple excise-registered factories raises compliance risk because invoices must be serially numbered and linked to the respective unit's registration; the serialisation scheme should be intimated to the Range Office. Advice given is to customise accounting software to generate unit-specific serial sequences to ensure independent, reconcilable numbering for monthly returns.