https://www.taxtmi.com/circulars?id=5765 Procedure permits manufacturers to notify the Assistant Commissioner and Range Superintendent and, after verification of the Central Excise declaration, to issue a Parent Invoice for an assembled machinery unit split across several vehicles. Duty is paid on the Parent Invoice covering total value and vehicle numbers with an annexed inventory; each subsequent part invoice must cite the Parent Invoice and debit entry reference and be accompanied by an attested photocopy of the duplicate Parent Invoice. Input credit is admissible only on receipt of the Parent Invoice and the entire consignment, while separate consignments not constituting a single unit must be classified and invoiced separately. en-us Wed, 16 Oct 1996 00:00:00 +0530 Sat, 14 Mar 2009 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5765 Procedure permits manufacturers to notify the Assistant Commissioner and Range Superintendent and, after verification of the Central Excise declaration, to issue a Parent Invoice for an assembled machinery unit split across several vehicles. Duty is paid on the Parent Invoice covering total value and vehicle numbers with an annexed inventory; each subsequent part invoice must cite the Parent Invoice and debit entry reference and be accompanied by an attested photocopy of the duplicate Parent Invoice. Input credit is admissible only on receipt of the Parent Invoice and the entire consignment, while separate consignments not constituting a single unit must be classified and invoiced separately. Circulars Central Excise Wed, 16 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5765