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    <title>FORMAT OF INVOICE UNDER C.EXCISE RYLE 3(5)</title>
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    <description>Removal of inputs as such under Rule 3(5) of the CENVAT Credit Rules, 2004 must be effected on an invoice (no specific statutory format), with the duty payable stated on the face and the prescribed phrase indicating Rule 3(5). Descriptions must match the purchase invoice/Bill of Entry; equivalent CENVAT credit must be reversed; accounting via R.G.23A Part I and II is required and the event must be recorded in excise returns, with cross-references retained for future reference.</description>
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