Digital signature requirement for excise records and invoices enables electronic authentication while preserving CENVAT credit compliance. The 2015 amendments permit preservation of Central Excise records in electronic form authenticated by digital signatures and allow manufacturer invoices to be digitally signed, with the Board empowered to notify conditions, safeguards and procedures for digital records and digitally signed invoices; invoices must include buyer and consignee details where goods are sent directly to job workers or buyers on direction of manufacturers or registered dealers, and importers issuing invoices eligible for CENVAT credit are brought within multiple rule obligations.