procedure for despatch of goods through multipole vehicle on single invoice

[onkar kumar]

Sir

Like wise machinery items is there any provision to despatch finished goods into multiple vehicle due to large volume of goods, but assessee wants to generate single invoice? If yes, Pl quote relevant circlular/instruction/provision.

[P Ovhal]

Dear Mr. kumar,

1) You can Dispatch finished goods against single invoice

2) Goods mentioned on Invoice should be dispatch on same day

3) Please All vehicle nos. mentioned on Invoice.

Please refer rule 11 on www.cbec.gov.in

Regards,

Povhal

[onkar kumar]

Thanks for reply. I think you are saying about rule 11 of central excise rules. But when i go thorough the full text of this rule 11, there is no specific provision for that. Its wording is like "No excisable goods shall be removed from a factory or a warehouse except under an invoice ............ The invoice shall be serially numbered and ....................., mode of transport and vehicle registration number..........". It is saying "an invoice" but also saying "vehicle" not "Vehicles". For Capital Goods i.e. machinery, there is separate circular for this provision i.e. Circular No. 252/86/96-CX dated 16.10.96 F.No. 212/2/96-CX.6. Pl. make it more clear. With regards.

[onkar kumar]

Thanks for reply. I think you are saying about rule 11 of central excise rules. But when i go thorough the full text of this rule 11, there is no specific provision for that. Its wording is like "No excisable goods shall be removed from a factory or a warehouse except under an invoice ............ The invoice shall be serially numbered and ....................., mode of transport and vehicle registration number..........". It is saying "an invoice" but also saying "vehicle" not "Vehicles". For Capital Goods i.e. machinery, there is separate circular for this provision i.e. Circular No. 252/86/96-CX dated 16.10.96 F.No. 212/2/96-CX.6. Pl. make it more clear. With regards.

[P Ovhal]

Dear Mr. Kumar,

For details please refer Please refer CE manual Chapter 4 page no. 63 on www.cbec.gov.in

regards,

povhal

[onkar kumar]

Dear Mr. Ovhal Thanks for reply. But, I could not find the CE manual on the "www.cbec.gov.in". There is a "CBEC manual" under the "central excise" tab but i am unable to view it. I will be thankful if you attach or send the relevant portion of the aforesaid manual on my personal id ([email protected]) or on this post. With regards Onkar Kumar

AI Summary

Clarification Sought on Dispatching Goods with Multiple Vehicles Under Single Invoice per Central Excise Rule 11. An individual inquired about the procedure for dispatching finished goods using multiple vehicles under a single invoice due to large volumes, referencing Central Excise rules. A respondent advised that dispatching goods under a single invoice is possible if all goods are sent on the same day and all vehicle numbers are listed on the invoice, citing Rule 11. However, the inquirer noted that Rule 11 specifies 'vehicle' not 'vehicles' and sought further clarification, referencing a circular for capital goods. The respondent suggested consulting the Central Excise manual, but the inquirer had difficulty accessing it online.