Invoice requirements for excisable stock mandate duty particulars and prior gate-pass details, with limited temporal validity. Invoice prescribed as a duty-paying document for excisable goods in stock on the cut-off date when issued by a manufacturer or eligible wholesale distributor/dealer must state the rate and amount of duty in words and figures and any other particulars prescribed by the Collector or the Central Board; it must also record serial number, date and quantity of inputs shown on gate-passes issued prior to the cut-off date under rule 52A, and the prescription is of limited duration.
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Provisions expressly mentioned in the judgment/order text.
Invoice requirements for excisable stock mandate duty particulars and prior gate-pass details, with limited temporal validity.
Invoice prescribed as a duty-paying document for excisable goods in stock on the cut-off date when issued by a manufacturer or eligible wholesale distributor/dealer must state the rate and amount of duty in words and figures and any other particulars prescribed by the Collector or the Central Board; it must also record serial number, date and quantity of inputs shown on gate-passes issued prior to the cut-off date under rule 52A, and the prescription is of limited duration.
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