CONSOLIDATED EXCISE INVOICE FOR DISPATCH THROUGH RAILWAY WAGONS

[Mehul Pandya]

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.

AI Summary

Consolidated excise invoicing permitted for disassembled machinery with parent invoice, duty paid, and separate conveyance invoices.
Consolidated invoicing is allowed when complete machinery assembled and later disassembled for transport is cleared in multiple consignments: the manufacturer must notify the jurisdictional officers in writing before removal, prepare a parent invoice paying entire duty and annexing an inventory with vehicle numbers, issue separate invoices for each conveyance accompanied by an attested photocopy of the parent invoice, record removals in the Daily Stock Account, and take CENVAT credit only on receipt of the parent invoice and entire consignment; consignments not constituting a single machinery must be invoiced as parts.