Excise invoice requirements govern detailed content, serialisation and documentation for lawful removal and movement of excisable goods. Invoices must accompany all removals of excisable goods, signed by the owner or authorised agent and containing prescribed particulars (registration/PAN, jurisdiction, goods description and classification, time and date of removal, duty rate, quantity, value, duty payable, transport mode and vehicle), serialised in triplicate with permitted computerised numbering, and intimated to the Superintendent. Special procedures govern removals to job workers, weighment outside the factory on pre-authenticated challans, removal without immediate duty under commissioner's permission, transhipment and splitting of consignments, and treatment of refused or cancelled invoices.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise invoice requirements govern detailed content, serialisation and documentation for lawful removal and movement of excisable goods.
Invoices must accompany all removals of excisable goods, signed by the owner or authorised agent and containing prescribed particulars (registration/PAN, jurisdiction, goods description and classification, time and date of removal, duty rate, quantity, value, duty payable, transport mode and vehicle), serialised in triplicate with permitted computerised numbering, and intimated to the Superintendent. Special procedures govern removals to job workers, weighment outside the factory on pre-authenticated challans, removal without immediate duty under commissioner's permission, transhipment and splitting of consignments, and treatment of refused or cancelled invoices.
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