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

Single-invoice dispatch: permit multiple vehicle shipment if same-day dispatch and all vehicle numbers listed per applicable rule and manual
Dispatch against a single invoice is permissible if all goods on the invoice are dispatched the same day and the invoice records all vehicle registration numbers; consult the central excise manual for procedural detail and a separate circular for capital goods.