TaxTMI 
TaxTMI 
Can a central excise assessee maintain both excise invoice under rule 11 as well as commercial invoice.
invoice system
21 May 2016 
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Invoice maintenance under central excise: both excise and commercial invoices may be retained with conditions.
An assessee generally must maintain a single prescribed set of excise invoice books for excise duty purposes, though separate books for local sales and exports are permitted after intimation to the jurisdictional division. The excise invoice (often Delivery Challan cum Invoice) is the statutory document and can also be used to charge VAT/CST. A commercial invoice is not prescribed under excise rules but may be kept as a private document for VAT/CST, non-excise sales, or consignment transactions, so both types coexist under distinct legal and practical roles. (AI Summary)
An assessee generally must maintain a single prescribed set of excise invoice books for excise duty purposes, though separate books for local sales and exports are permitted after intimation to the jurisdictional division. The excise invoice (often Delivery Challan cum Invoice) is the statutory document and can also be used to charge VAT/CST. A commercial invoice is not prescribed under excise rules but may be kept as a private document for VAT/CST, non-excise sales, or consignment transactions, so both types coexist under distinct legal and practical roles. (AI Summary)