SIR,
WE WOULD LIKE TO DISPATCH THROUGH RAILWAY WAGONS. CAN IT POSSIBLE THAT WE REMOVE 50-60 TRUCKS ON CHALLAN AND THEN AT THE END OF DAY WE PREPARE CONSOLIDATED EXCISE INVOICE FOR THE SAME. IS IT POSSIBLE EXCISE RULES ?. IF YES , CAN YOU GUIDE THE BRIEF PROCEDURE FOR THE SAME.
Excise Rules Require Separate Invoices for Each Truck; Rule 11 Allows Single Invoice for Fragmented Machinery Dispatches. A query was raised regarding the possibility of dispatching goods via railway wagons using a consolidated excise invoice after removing 50-60 trucks on challan. Respondents clarified that there is no provision for such a process under current excise rules. The standard procedure requires an excise invoice for each vehicle removed from the factory. However, if dispatching heavy machinery in parts, Rule 11 of the CERs 2002 allows for a single invoice if the machinery is sent in fragmented form. Detailed procedures, including compliance with VAT and CST laws, were provided for such cases. (AI Summary)