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    <title>Modvat - Invoice acceptable for duty paying documents for goods lying in stock as on 31-3-1994</title>
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    <description>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.</description>
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      <description>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.</description>
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