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    <description>Manufacturer may invoice goods from the factory to the depot at the depot sale price under the Central Excise Valuation Rules. If the depot is to issue excise invoices that enable purchasers to claim cenvat credit, the depot must obtain central excise registration as a Depot/Branch/Godown of the manufacturer; without that registration the depot cannot validly issue such excise invoices.</description>
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      <description>Manufacturer may invoice goods from the factory to the depot at the depot sale price under the Central Excise Valuation Rules. If the depot is to issue excise invoices that enable purchasers to claim cenvat credit, the depot must obtain central excise registration as a Depot/Branch/Godown of the manufacturer; without that registration the depot cannot validly issue such excise invoices.</description>
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