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of <h1>Amendment to Notification No. 32/94-C.E. Clarifies 'Invoice' Definition Under Central Excise Rules 1944, Rule 57GG.</h1> Notification No. 14/95-C.E. (N.T.), dated 20-4-1995, amends Notification No. 32/94-C.E. (N.T.), dated 4-7-1994, under the Central Excise Rules, 1944. The amendment, issued by the Central Government, adds an explanation to clarify the definition of 'invoice' within the notification. An 'invoice' is defined as a document issued by a registered person for the sale of goods, containing specific details as prescribed by the Board under rule 57GG. This amendment aims to ensure clarity and uniformity in the documentation required for transactions involving manufacturers, registered dealers, and importers.
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