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        Case ID :
        Central Excise

        Invoices issued by manufacturers, registered dealers and importers - Amendment to Notification No. 32/94-C.E. (N.T.), dated 4-7-1994 - 14/95 - Central Excise - Non Tariff

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        Invoice definition clarified: must be issued by registered persons for sale of goods with details prescribed under rule 57GG. Amendment adds an explanation defining invoice as a document issued by a registered person for sale of goods which contains particulars prescribed by the Board under rule 57GG, made under the Central Excise Rules, 1944 (rule 57G).
                          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.

                                Invoice definition clarified: must be issued by registered persons for sale of goods with details prescribed under rule 57GG.

                                Amendment adds an explanation defining invoice as a document issued by a registered person for sale of goods which contains particulars prescribed by the Board under rule 57GG, made under the Central Excise Rules, 1944 (rule 57G).


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