Can we remove excisablle goods from factory on Challan

[Swapneswar muduli]

Dear Sir,

Can we remove excisable goods from our factory on delevery Challan after that we will generate the Excise Invoice ?

Regards

Swapneswar

AI Summary

Goods Can't Leave Factory Without Invoice Under Rule 11 of Central Excise Rules 2002; Some Exceptions for Job Work. A query was raised about removing excisable goods from a factory using a delivery challan before generating an excise invoice. Responses clarified that, according to Rule 11 of the Central Excise Rules, 2002, excisable goods cannot be removed from a factory without an invoice. This rule is mandatory for finished goods and inputs/raw materials. For job work, certain exceptions exist under Rules 16A, 16B, and 16C, and specific notifications and trade notices allow for the use of challans in some cases. However, the standard procedure requires an excise invoice to accompany goods upon removal.